Pre-reconsideration means that the administrative counterpart refuses to accept the specific administrative act stipulated by laws and regulations, and when seeking legal remedies, he should first choose to apply for administrative reconsideration to the administrative reconsideration organ instead of directly bringing an administrative lawsuit to the people's court; If the administrative counterpart still has different opinions on the reconsideration decision after administrative reconsideration, an administrative lawsuit can be brought to the people's court.

Pre-position of tax administrative reconsideration: The Rules for Tax Administrative Reconsideration (Provisional) is clarified in Article 14.

Rules for Tax Administrative Reconsideration (Provisional)

Article 14 Taxpayers, withholding agents and tax payment guarantors who are dissatisfied with the acts in Item (1) and Item (6) 1, 2 and 3 of Article 8 of these Rules shall first apply to the reconsideration organ for administrative reconsideration, and if they are not satisfied with the administrative reconsideration decision, they may bring an administrative lawsuit to the people's court. ?

If an applicant applies for administrative reconsideration according to the provisions of the preceding paragraph, he must first pay or remit the tax and overdue fine or provide corresponding guarantee according to the tax amount and time limit determined by the tax authorities according to laws and administrative regulations, and then he can apply for administrative reconsideration within 60 days after the tax and overdue fine are actually paid or the guarantee provided is confirmed by the tax authorities that have made specific administrative acts.

Article 8 The reconsideration organ shall accept the application for administrative reconsideration filed by the applicant who refuses to accept the following specific administrative acts:

(1) The tax collection actions made by the tax authorities include specific administrative actions such as confirming the subject of tax payment, the object of tax collection, the scope of tax collection, tax reduction, exemption and refund, applicable tax rate, tax basis, tax payment link, tax payment period, tax payment place and tax collection method, and withholding and remitting actions made by tax collectors, withholding agents and units entrusted by tax authorities.

(2) Tax preservation measures taken by the tax authorities:

1, notify banks or other financial institutions in writing to freeze deposits; ?

2. Seizing or sealing up commodities, goods or other property. ?

(three) the tax authorities did not lift the preservation measures in time, causing losses to the legitimate rights and interests of taxpayers and other parties. ?

(4) Enforcement measures taken by the tax authorities:

1, notify banks or other financial institutions in writing to withhold taxes from their deposits; ?

2, sell, auction seized or sealed up goods, goods or other property. ?

(five) the administrative punishment made by the tax authorities:

1, fine;

2. Confiscation of property and illegal income; ?

3. Stop the right of export tax refund.

(6) The tax authorities refuse to handle or reply according to law:

1, not approving tax reduction or exemption or export tax rebate;

2. No tax deduction; ?

3. Tax will not be refunded;

4. No tax registration certificate or sales invoice will be issued;

5, not to issue tax payment vouchers and bills;

6. Not recognized as a general taxpayer of value-added tax; ?

7. Not approving the extension of declaration and approving the extension of tax payment.

(seven) the tax authorities to cancel the qualification of the general taxpayer of value-added tax.

(eight) to collect invoices and stop selling invoices. ?

(9) The tax authorities order taxpayers to provide tax payment guarantees or fail to confirm the validity of tax payment guarantees according to law. ?

(ten) the tax authorities do not give reward according to law.

(eleven) the notice made by the tax authorities to stop the exit behavior. ?

(twelve) other specific administrative acts made by the tax authorities. ?

Article 9 Taxpayers and other parties consider that the following provisions on which a specific administrative act of a tax authority is based are illegal, and when applying for administrative reconsideration of a specific administrative act, they may apply to the reconsideration organ for examination of the provisions.

(a) the provisions of other departments in State Taxation Administration of The People's Republic of China and the State Council; ?

(2) Provisions of other tax authorities at all levels; ?

(3) Provisions of local people's governments at various levels; ?

(four) the provisions of the local people's government departments. ?

The provisions in the preceding paragraph do not contain rules. ?

Extended data

Administrative Reconsideration Law of the People's Republic of China

Article 19 If laws and regulations stipulate that an application for administrative reconsideration should be made to the administrative reconsideration organ first, and then an administrative lawsuit is brought to the people's court if the administrative reconsideration organ refuses to accept the decision, or if the administrative reconsideration organ fails to reply after accepting the decision, a citizen, legal person or other organization may bring an administrative lawsuit to the people's court according to law from the date of receiving the decision of rejection or within 15 days of the expiration of the administrative reconsideration.

Interpretation of the Supreme People's Court on Several Issues Concerning the Implementation of the Administrative Procedure Law of the People's Republic of China.

Article 33? If a citizen, legal person or other organization files a lawsuit directly without applying for reconsideration, the people's court will not accept it. If the reconsideration organ refuses to accept the application for reconsideration or fails to make a reconsideration decision within the statutory time limit, and a citizen, legal person or other organization refuses to accept it and brings a lawsuit to the people's court according to law, the people's court shall accept it according to law.

Sichuan rural information network-what are the pre-conditions of tax administrative reconsideration