1. If the General Jurisdiction (1) refuses to accept the specific administrative act made by the state tax authorities at all levels, it shall apply to the state tax authorities at the next higher level for administrative reconsideration. (2) If you are dissatisfied with the specific administrative actions of local tax bureaus at all levels, you can choose to apply for administrative reconsideration to the local tax bureau at the next higher level or the people's government at the same level. (3) If he refuses to accept the specific administrative act of State Taxation Administration of The People's Republic of China, he shall apply to State Taxation Administration of The People's Republic of China for administrative reconsideration. If the applicant refuses to accept the administrative reconsideration decision, he may bring an administrative lawsuit to the people's court or apply to the State Council for an award, and the award of the State Council is final. 2. Special Jurisdiction Special jurisdiction mainly refers to special jurisdictional situations other than general jurisdiction. It mainly includes the following five types: (1) applications for reconsideration against specific administrative actions of local people's governments; (2) Refusing to accept the jurisdiction of the agency established by the government department to apply for reconsideration of a specific administrative act in its own name; (3) An application for reconsideration of a specific administrative act of an organization that refuses to accept the authorization of laws and regulations; (4) Refusing to accept the jurisdiction to apply for reconsideration of a specific administrative act undertaken by two or more administrative organs in the same name; (five) the application for reconsideration refuses to accept the specific administrative act made by the revoked administrative organ before the revocation. The scope of tax administrative reconsideration mainly includes: 1. The tax collection actions made by the tax authorities include specific administrative actions such as confirming the taxpayer, the object of tax collection, the scope of tax collection, tax reduction, exemption, tax refund, tax deduction, applicable tax rate, tax basis, tax payment link, tax payment period, tax payment place and method, tax collection, late payment fee, withholding agent, units and individuals entrusted by the tax authorities, etc. 2. Administrative licensing and administrative examination and approval. 3 invoice management behavior, including sale, collection, invoicing, etc. 4. Tax preservation measures and implementation measures. 5. Administrative penalty made by tax authorities: (1) fine; (2) Confiscation of property and illegal income; (3) Stop the right of export tax refund. 6. The tax control machine fails to perform the following duties according to law: (1) Issuing the tax registration certificate; (2) Issuing and issuing tax payment vouchers and tax administration certificates for overseas business activities; (3) Administrative compensation; (4) Administrative awards; (five) other acts that do not perform their duties according to law. 7. Qualification behavior. 8. Failing to confirm the tax payment guarantee according to law. 9 specific administrative acts in the work of government information disclosure. 10. Tax credit rating behavior. 1 1. The tax authorities notify the exit administration to stop the exit behavior. 12. Other specific administrative acts made by the tax authorities. Knowing the above introduction about the jurisdiction of 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.

Legal objectivity:

People's Republic of China (PRC) Administrative Reconsideration Law

Article 12

If the applicant refuses to accept the specific administrative act of the working department of the local people's government at or above the county level, he may choose to apply for administrative reconsideration to the people's government at the corresponding level or the competent department at the next higher level.

If they are dissatisfied with the specific administrative acts of the administrative organs or state security organs that implement vertical leadership, such as customs, finance, national tax and foreign exchange management, they shall apply to the competent department at the next higher level for administrative reconsideration.