Tax administrative reconsideration is an important part of China's administrative reconsideration system. Tax administrative reconsideration refers to the activities in which the parties (taxpayers, withholding agents, tax payment guarantors and other tax paying parties) refuse to accept the specific tax administrative actions made by the tax authorities and their staff, apply to the tax authorities at the next higher level (the reconsideration organ) according to law, and the reconsideration organ makes a decision to maintain, change or cancel the specific administrative actions of the original tax authorities according to law after hearing. Chinese name Tax Administrative Reconsideration mbth Directory of Specific Administrative Acts of Taxation without Subject Behavior 1 Concept 2 Features 3 Scope of Acceptance 4 Jurisdiction 5 Application 6 Acceptance 7 Decisions 8 Other Relevant Provisions Concept Editor In order to prevent and correct illegal or improper specific administrative acts of taxation, protect the legitimate rights and interests of taxpayers and other tax parties, and safeguard and supervise the tax authorities to exercise their functions and powers according to law, According to the Administrative Reconsideration Law of People's Republic of China (PRC) (1999 10, which will be implemented on 1 year 10, hereinafter referred to as the Administrative Reconsideration Law) and other relevant laws and regulations, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) formulated the Rules for Tax Administrative Reconsideration (for Trial Implementation), which was published on/kloc. The tax administrative reconsideration in China has the following characteristics: (1) The tax administrative reconsideration is based on the premise that the parties concerned refuse to accept the specific tax administrative actions made by the tax authorities and their staff. This is determined by the purpose of administrative reconsideration to provide administrative relief for the parties. If the party concerned thinks that the handling by the tax authorities is legal and appropriate, or the tax authorities have not handled it yet, and the legitimate rights and interests of the party concerned have not been infringed, the tax administrative reconsideration shall not be conducted. (two) the tax administrative reconsideration is produced by the application of the parties. The application of the parties is one of the important conditions for tax administrative reconsideration. If the parties do not apply, it is impossible to get relief through administrative reconsideration. (three) the trial of tax administrative reconsideration cases is generally conducted by the tax authorities at the next higher level. (4) The tax administrative reconsideration is linked with administrative litigation. According to the Administrative Procedure Law of the People's Republic of China (hereinafter referred to as the Administrative Procedure Law) and the Administrative Reconsideration Law, for most administrative cases, the parties can choose administrative reconsideration or administrative litigation, and if they are dissatisfied with the administrative reconsideration decision, they can also bring an administrative lawsuit to the court. On this basis, the application of tax administrative cases has its particularity in the connection between the two procedures. According to Article 88 of the Tax Administration Law, tax administrative reconsideration is a necessary pre-procedure for tax administrative litigation caused by tax payment. If you can't bring a lawsuit to the court without reconsideration, you can bring a lawsuit only if you still refuse to accept it after reconsideration. For disputes arising from punishment, preservation measures and execution, the parties may choose to apply reconsideration or litigation procedures. If they choose the reconsideration procedure and still refuse to accept the reconsideration decision, they can bring a lawsuit to the court. According to the provisions of the Tax Administration Law, the Administrative Reconsideration Law and the Rules for Tax Administrative Reconsideration (Trial), the scope of accepting cases for tax administrative reconsideration is limited to specific tax administrative acts made by tax authorities. Specific tax administrative acts refer to the unilateral acts made by tax authorities and their staff against specific citizens, legal persons or other organizations in tax management activities on specific matters involving the rights and obligations of the citizens, legal persons or other organizations. It mainly includes: (1) tax collection behavior made by tax authorities 1. Taxes and late fees. 2. Withholding agents are units entrusted by tax authorities to withhold, collect, collect and collect. (2) The tax authorities order taxpayers to provide tax payment guarantees; (3) Tax preservation measures taken by the tax authorities 1. Notify banks or other financial institutions in writing to freeze taxpayers' deposits. 2. Seal up or detain commodities, goods or other property. (4) The tax authorities failed to lift the tax preservation measures in time, causing losses to taxpayers and other legitimate rights and interests; (5) The tax enforcement measures taken by the tax authorities 1 Notify banks or other financial institutions in writing to withhold taxes from the deposits of the parties concerned. Auction or sale of sealed-up or detained commodities, goods or other property. (6) the tax administrative punishment made by the tax authorities 1. All right. 2. Confiscation of property. (specifically, there are two cases of confiscation of property and illegal income) 3. Stop the right of export tax refund. 4. Collect invoices and suspend the provision of invoices. 5. Ordered to make corrections within a time limit. (7) The tax authorities failed to handle or reply according to law 1. Failing to approve tax reduction, exemption or export tax rebate. 2. There is no tax relief. 3. No tax refund. 4. Do not issue tax registration certificate or sales invoice. 5. Do not issue tax payment vouchers and bills. 6. Not recognized as a general taxpayer of value-added tax. 7. Not approving the extension of declaration; Approve deferred tax payment. (VIII) The action taken by the tax authorities to cancel the qualification of VAT general taxpayer (IX) The notice made by the tax authorities and the exit management authorities prevented the exit (X) Other specific tax administrative actions taken by the tax authorities According to this content, taxpayers can apply for tax administrative reconsideration in the future as long as they are specific administrative actions taken by the tax authorities, regardless of whether there are provisions in the current tax law, which is also a new provision on tax administrative reconsideration after the implementation of the Administrative Reconsideration Law. In addition, the Tax Administrative Reconsideration Rules (Trial) also stipulates that taxpayers can apply for administrative reconsideration of the provisions on which specific administrative acts made by tax authorities are based. The specific provisions are as follows: Taxpayers and other taxpayers may think that the following provisions on which a specific administrative act of the tax authorities is based are illegal, and when applying for administrative reconsideration of a specific administrative act, they may apply to the reconsideration organ for review of the provisions: 1. Regulations of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China and other departments in the State Council. 2. Provisions of other tax authorities at all levels. 3. Provisions of local people's governments at or above the county level and their departments. 4. Provisions of the people's governments of townships and towns. However, the above provisions do not include the regulations formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and the regulations formulated by various ministries and local people's governments in the State Council, that is to say, ministerial-level and commission-level normative documents cannot be submitted for trial. According to "Administrative Reconsideration Law" and "Tax Administrative Reconsideration Rules (Trial)", the basic system under the jurisdiction of tax administrative reconsideration in China is, in principle, the first-level reconsideration system under the jurisdiction of higher tax authorities. The specific contents are as follows: (1) If you are dissatisfied with the specific tax administrative act made by the State Taxation Bureau below the provincial level, apply for administrative reconsideration to the higher authorities; Refuses to accept the specific administrative act made by the Provincial State Taxation Bureau, and applies for administrative reconsideration to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). (2) If he refuses to accept the specific tax administrative act made by the local taxation bureau below the provincial level, he shall apply for reconsideration to the organ at the next higher level; Refuses to accept the specific administrative act made by the Provincial Local Taxation Bureau, and applies for reconsideration to the People's Republic of China (PRC) State Taxation Bureau or the provincial people's government. (three) refuses to accept the specific administrative act of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and applies for administrative reconsideration to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). If the applicant refuses to accept the administrative reconsideration decision, he may bring an administrative lawsuit to the people's court; You can also apply to the State Council for a ruling, and the State Council's ruling is final. It should be noted that it is a special provision to apply to the State Council for second-level reconsideration, which is only applicable to specific tax administrative acts directly made by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), where taxpayers are dissatisfied. If a taxpayer refuses to accept the specific tax administrative act made by the provincial tax authorities and local tax authorities and applies for reconsideration to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and refuses to accept the reconsideration decision of the State Administration of Taxation, in this case, the taxpayer cannot apply to the State Council for a ruling, but can only bring a lawsuit to the people's court, and still handle it according to the principle of first-class reconsideration. (4) If he refuses to accept the specific tax administrative actions taken by other organs or organizations other than those mentioned in (1), (2) and (3), he shall apply for administrative reconsideration in accordance with the following provisions: 1. If a dispatched office established by a tax authority according to law refuses to accept a specific tax administrative act in its own name in accordance with the provisions of laws, regulations or rules, it shall apply for administrative reconsideration to the tax authority that established the dispatched office. 2. If the withholding agent refuses to accept the withholding tax, it shall apply to the tax authority at the next higher level of the withholding agent for reconsideration; If a unit entrusted by a tax authority refuses to accept the tax collection, it shall apply for reconsideration to the tax authority at the next higher level that entrusted the tax authority. 3. If you are dissatisfied with the specific administrative acts made by the State Taxation Bureau and the Local Taxation Bureau, apply to the State Taxation Bureau of People's Republic of China (PRC) for reconsideration; Anyone who refuses to accept the specific administrative act made by the tax authorities and other organs shall apply to the administrative organ at the next higher level for reconsideration. 4. If the revoked tax authority refuses to accept the specific administrative act made before revocation, it shall apply for administrative reconsideration to the tax authority at the next higher level that continues to exercise its functions and powers. For the convenience of taxpayers, according to the relevant provisions of the Administrative Reconsideration Law, under the above circumstances, the applicant for reconsideration may also file an application for administrative reconsideration with the local people's government at the county level where the specific administrative act occurred, and the local people's government at the county level that accepted the application shall forward it according to law. Apply for editing the application for tax administrative reconsideration: For taxpayers, in order to safeguard their legitimate rights and interests and exercise the right to request the tax authorities to reconsider their administrative actions, they must first apply for reconsideration in accordance with the provisions of laws and regulations. The current Tax Administrative Reconsideration Rules have made special provisions on this. (1) Taxpayers and other taxpayers who are dissatisfied with the tax collection behavior made by the tax authorities shall first apply for administrative reconsideration to the reconsideration organ, and then bring a lawsuit to the people's court if they are dissatisfied with the reconsideration decision. Where an applicant applies for administrative reconsideration in accordance with the provisions of the preceding paragraph, he must first pay or remit the tax, late payment fee or provide corresponding guarantee in accordance with the tax decision of the tax authorities before applying for administrative reconsideration according to law. (2) If an applicant refuses to accept a specific tax administrative act other than taxation made by the tax authorities, he may apply for administrative reconsideration or bring an administrative lawsuit directly to the people's court. (3) The applicant may file an application for administrative reconsideration within 60 days after learning that the tax authorities have made a specific administrative act. If the legal application period is delayed due to force majeure or other legitimate reasons such as obstacles set by the respondent, the application period will continue to be counted from the date when the obstacles are removed. (four) the applicant may apply for administrative reconsideration in writing or orally; Where an oral application is made, the reconsideration organ shall record the basic information of the applicant, the request for administrative reconsideration, the main facts, reasons and time for applying for administrative reconsideration on the spot. (5) Taxpayers or other tax parties who file administrative reconsideration according to law are applicants for tax administrative reconsideration, specifically taxpayers, withholding agents, tax payment guarantors and other tax parties. If a citizen who has the right to apply for administrative reconsideration dies, his close relatives may apply for administrative reconsideration; A citizen who has the right to apply for administrative reconsideration is a person with no capacity or limited capacity, and his legal representative may apply for administrative reconsideration on his behalf. Where a legal person or other organization that has the right to apply for administrative reconsideration is merged, divided or terminated, the legal person or other organization that inherits its rights may apply for administrative reconsideration. Other citizens, legal persons or other organizations that apply for administrative reconsideration and have an interest in the specific administrative act. Can participate in administrative reconsideration as a third person. The applicant and the third party may entrust an agent to participate in the administrative reconsideration on their behalf; The respondent shall not entrust an agent to participate in the administrative reconsideration. (6) If a taxpayer or other taxpayer refuses to accept a specific administrative act of a tax authority and applies for administrative reconsideration, the tax authority that has undertaken the specific administrative act is the respondent. (seven) the applicant applies for administrative reconsideration to the reconsideration organ, which has accepted it, and the applicant cannot bring a lawsuit to the people's court within the statutory time limit for administrative reconsideration; If the people's court has accepted an administrative lawsuit filed with the People's Law Tax Administrative Reconsideration Court, the applicant shall not apply for administrative reconsideration. Editing the acceptance of tax administrative reconsideration: (1) After receiving the application for administrative reconsideration, the reconsideration organ shall examine it within 5 days, decide not to accept the application for administrative reconsideration that does not meet the requirements, and inform the applicant in writing; For an application for administrative reconsideration that meets the requirements but is not accepted by this organ, inform the applicant to apply to the relevant administrative reconsideration organ. (two) the qualified application for administrative reconsideration shall be accepted as of the date of receipt by the legal affairs office of the reconsideration organ; When accepting an application for administrative reconsideration, the applicant shall be informed in writing. (3) If the reconsideration organ refuses to accept the specific administrative act of first applying for administrative reconsideration to the reconsideration organ and then bringing an administrative lawsuit to the people's court, or fails to make a reply within the reconsideration period after acceptance, the taxpayer and other taxpayers may bring an administrative lawsuit to the people's court according to law from the date of receiving the rejection decision, or from the date of expiration of the administrative reconsideration 15 days. (four) taxpayers and other tax parties apply for administrative reconsideration according to law, and the reconsideration organ refuses to accept it without justifiable reasons, and the applicant has not filed an administrative lawsuit with the people's court, and the higher tax authorities order it to accept it; When necessary, the tax authorities at higher levels can also directly accept it. (five) during the period of administrative reconsideration, the specific administrative act of taxation shall not be suspended. However, in any of the following circumstances, the execution can be stopped: 1, and the respondent thinks it is necessary to stop the execution. 2, the reconsideration organ considers it necessary to stop the execution. 3. When the applicant applies for suspension of execution, the reconsideration organ considers his request reasonable and decides to stop execution. 4. Laws and regulations are suspended.

Legal objectivity:

Article 9 of the Administrative Reconsideration Law: If a citizen, a legal person or any other organization thinks that a specific administrative act has infringed upon his lawful rights and interests, he may file an application for administrative reconsideration within 60 days from the date of knowing the specific administrative act; However, unless the application period prescribed by law exceeds 60 days. If the statutory application period is delayed due to force majeure or other legitimate reasons, the application period shall continue to be counted from the date when the obstacle is removed.