1 If you are dissatisfied with a specific administrative act of the the State Council department or the people's government of a province, autonomous region or municipality directly under the Central Government, you shall apply for administrative reconsideration to the the State Council department or the people's government of a province, autonomous region or municipality directly under the Central Government that made the specific administrative act.
2. Taxpayers, withholding agents, tax payment guarantors and tax authorities must first pay or remit taxes and late fees or provide corresponding guarantees in accordance with the tax authorities' tax decisions, and then they can apply for administrative reconsideration according to law. ?
3. If the auditee refuses to accept the audit decision, it shall first apply to the auditing organ at the next higher level for reconsideration within 15 days from the date of receiving the audit decision, and cannot directly bring a lawsuit to the people's court. This is the provision on the pre-position of audit administrative reconsideration.
4. Those who refuse to accept administrative punishments such as detention, fines, revocation of permits and licenses, order to stop production and business, confiscation of property, or administrative compulsory measures such as restriction of personal freedom or seizure, seizure and freezing of property.
5, that the administrative organ violates the law of business autonomy; The administrative organ refuses to issue or refuses to give a reply when it considers that it meets the statutory requirements to apply for an administrative organ to issue a license and license; Applying for an administrative organ to perform its statutory duties of protecting personal rights and property rights, and the administrative organ refuses to perform or refuses to reply; That the administrative organ has not issued a pension according to law; Believing that the administrative organ illegally requires the performance of its obligations; That administrative organs infringe upon other personal rights and property rights. You can directly apply for administrative litigation.
Extended data
The difference between administrative litigation and administrative reconsideration;
1, and the agencies they accept are different. Administrative litigation is accepted by the court; The administrative reconsideration shall be accepted by the administrative organ. Generally accepted by the superior organ of the original administrative organ, under special circumstances, accepted by the administrative organ at the same level.
2. The nature of dispute resolution between them is different. The people's court's handling of administrative litigation cases is a judicial act, and the administrative litigation law is applicable; The handling of administrative disputes by administrative organs belongs to the scope of administrative acts, and the Administrative Reconsideration Law should be applied.
3. The applicable procedures are different. Administrative reconsideration applies administrative reconsideration procedure, while administrative litigation applies administrative litigation procedure. The procedure of administrative reconsideration is simple, rapid and cheap, but its fairness is limited. The administrative litigation procedure is complicated and requires more costs, but it is fair and reliable. The administrative reconsideration shall be subject to the system of final adjudication; The administrative litigation implements the system of second instance and final adjudication.
4. The intensity of review is different. According to the provisions of the Administrative Procedure Law, in principle, the court can only review the legality of the administrative subject's behavior; According to the Administrative Reconsideration Law, the administrative reconsideration organ can examine the legality and appropriateness of the administrative subject's behavior.
5. The scope of acceptance and review is different. Both the Administrative Procedure Law and the Administrative Reconsideration Law have detailed provisions on the scope of acceptance. Judging from the list of matters, the scope of accepting cases in the Administrative Reconsideration Law is wider than that in the Administrative Procedure Law. In addition, the Administrative Reconsideration Law also stipulates that normative documents such as the provisions of the State Council, the provisions of local people's governments at or above the county level and their departments, and the provisions of township people's governments can be submitted to the administrative reconsideration organ for review.
Administrative reconsideration and administrative litigation are two different kinds of supervision, and each has its own advantages and cannot replace each other. Therefore, modern countries generally create these two systems at the same time. In the specific system design, or administrative reconsideration as the pre-stage of administrative litigation; Either the party concerned chooses the remedy channel, or after the party concerned chooses the remedy channel for reconsideration, it is still allowed to bring an administrative lawsuit.
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