Legal analysis: the administrative reconsideration organ is an administrative organ that can exercise the right of administrative reconsideration in its own name and bear legal responsibility for the consequences of its actions independently. For example, people's governments at all levels and their constituent departments include public security, justice and customs. Industrial and commercial administration, education, health and other departments. Can be used as an administrative reconsideration organ.

Legal basis: tax administrative reconsideration rules

Article 5 The administrative reconsideration organ shall not make an administrative reconsideration decision that is more unfavorable to the applicant within the scope of the applicant's request for administrative reconsideration.

Article 6 If an applicant refuses to accept the decision of administrative reconsideration, he may bring an administrative lawsuit to the people's court according to law.