1. (Multiple-choice question) According to the provisions of the Tax Administrative Reconsideration Rules, the applicant believes that () on which the specific administrative act of the tax authorities is based is illegal, and when applying for administrative reconsideration, he may apply to the reconsideration organ for review of the provisions.

A. 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

B provisions of tax authorities at all levels outside State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

C. Provisions of local people's governments at various levels

D. Provisions of the working departments of local people's governments

E. Tax laws and regulations formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)

2. (Multiple-choice question) According to the provisions of the Rules for Tax Administrative Reconsideration, () is incorrect in the following statement about the review decision of tax administrative reconsideration.

The tax administrative reconsideration organ shall make a decision on tax administrative reconsideration within 60 days from the date of accepting the application, which may be extended appropriately after approval.

B tax administrative reconsideration can only be tried by written examination.

The tax administrative reconsideration institution shall have two or more administrative reconsideration personnel to participate in the trial of administrative reconsideration cases.

Before the tax administrative reconsideration decision is made, the applicant has no right to withdraw the application for tax administrative reconsideration.

Once the tax administrative reconsideration decision is served, it will take legal effect.

3. (Multiple-choice question) According to the provisions of the legal system of administrative reconsideration, the following statement about the evidence of tax administrative reconsideration is correct ().

A. The applicant shall bear the burden of proof for the specific tax administrative act it has undertaken.

B in the process of tax administrative reconsideration, the respondent shall not collect evidence from the applicant and other organizations or individuals.

C the relevant materials obtained by the tax administrative reconsideration institution in handling administrative reconsideration matters and performing its duties according to law can be used as the basis to support the specific administrative act of the respondent.

D. Evidence materials that infringe upon the legitimate rights and interests of others obtained by means of sneak shots, stealing recordings, eavesdropping, etc. cannot be used as the basis for finalizing the case.

E evidence provided beyond the time limit for presenting evidence without justifiable reasons cannot be used as the basis for finalizing the case.

4. (Multiple-choice questions) The administrative reconsideration organ cannot make a change decision on the following specific administrative acts ().

(a) the facts are clear, the evidence is conclusive, the application basis is correct, the procedure is legal and the content is appropriate.

B. The facts are clearly ascertained, the evidence is conclusive, and the procedure is legal, but obviously inappropriate.

C the facts are clear, the evidence is conclusive, the procedure is legal, but the application basis is wrong.

D. The facts are unclear and the evidence is insufficient, but after hearing by the administrative reconsideration organ, the facts are clear and the evidence is conclusive.

5. (Multiple-choice question) According to the provisions of the legal system of administrative reconsideration, () is incorrect in the following options.

Administrative reconsideration organs at all levels may set up administrative reconsideration committees to study major and difficult cases and put forward handling opinions.

The administrative reconsideration committee may invite persons with relevant professional knowledge from outside its own organs to participate.

C. The tax authorities introduce external experts as non-permanent members, and external experts only play a professional advisory role in reconsideration cases.

D the administrative reconsideration organ shall examine the legality and appropriateness of the specific administrative act applying for reconsideration according to law and make a decision.

Reference answer and analysis

1.Accelerated Business Collection and Delivery (adopted by the U.S. Post Office) to speed up the delivery system.

According to the provisions of the legal system of tax administrative reconsideration, the applicant believes that the following provisions on which the specific administrative actions of the tax authorities are based are illegal. When applying for administrative reconsideration of a specific administrative act, you can apply to the reconsideration organ for review of relevant regulations: (1) Regulations of State Taxation Administration of The People's Republic of China and Other Departments in the State Council, People's Republic of China (PRC); (2) Provisions of other tax authorities at all levels; (3) Provisions of local people's governments at various levels; (4) the provisions of the local people's government departments. What is worth noting here? Rules? Excluding tax laws and other laws and regulations.

2. Bachelor of Science

Answer analysis: (1) Option A: The tax administrative reconsideration organ shall make a decision on tax administrative reconsideration within 60 days from the date of accepting the application. If the situation is complicated and the decision of tax administrative reconsideration cannot be made within the prescribed time limit, it may be appropriately extended with the approval of the person in charge of the tax administrative reconsideration organ, and the applicant and the respondent shall be informed; However, the extension period shall not exceed 30 days at most. (2) Scheme B: In principle, the tax administrative reconsideration adopts the form of written review, but when the applicant makes a request or the administrative reconsideration institution considers it necessary, it shall listen to the opinions of the applicant, the respondent and the third party, and may investigate the situation from relevant organizations and personnel; For major and complicated cases, if the applicant makes a request or the administrative reconsideration institution thinks it necessary, it may take the form of hearing. (3) Option D: Before the tax administrative reconsideration decision is made, if the applicant requests to withdraw his application for tax administrative reconsideration, he may withdraw it with the consent of the administrative reconsideration institution, but he may not apply for reconsideration again on the same basic facts or reasons.

3.BDE

Answer analysis: (1) Option A: The respondent shall bear the burden of proof for the specific tax administrative act it has taken. (2) Option C: The relevant materials obtained by the tax administrative reconsideration institution according to the responsibilities specified in Item (2) of Article 1 1 of the Rules for Tax Administrative Reconsideration shall not be used as the basis for supporting the specific administrative act of the respondent.

4.A

Answer analysis: According to the Regulations on the Implementation of the Administrative Reconsideration Law, if a specific administrative act is under any of the following circumstances, the administrative reconsideration organ may decide to change it: (1) The facts are clear, the evidence is conclusive, the procedure is legal, but it is obviously inappropriate or the application basis is wrong; (two) the facts are unclear and the evidence is insufficient, but after hearing by the administrative reconsideration organ, the facts are clear and the evidence is conclusive.

5.C

Answer analysis: Option C: The tax authorities introduce external experts as non-permanent members, which is not only the professional advisory role of external experts in reconsideration cases, but also the need to give full play to the real and practical influence of non-permanent members on the trial and handling of reconsideration cases, thus ensuring the neutrality, authority and credibility of reconsideration cases.

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