(1) Basic knowledge of documents The application for tax administrative reconsideration is an application document submitted by the applicant when applying for reconsideration to the tax authorities, which leads to the occurrence of the tax administrative reconsideration procedure. Pay attention to the conditions stipulated by laws and regulations when applying for reconsideration. If these conditions are not met, the application for reconsideration shall not be accepted. First, the applicants should be citizens, legal persons or other organizations whose legal rights and interests are directly infringed by the specific administrative act applying for reconsideration, as well as foreigners, stateless persons, foreign-invested enterprises, foreign enterprises and other organizations. Including taxpayers, withholding agents, tax payment guarantors and other parties to tax disputes. If a citizen who has the right to apply for reconsideration dies, his close relatives may apply for reconsideration; A citizen who has the right to apply is a person with no capacity or limited capacity, and his legal representative may apply for reconsideration on his behalf. Where a legal person or other economic organization that has the right to apply for reconsideration is merged, divided or terminated, the legal person or other organization that inherits its rights may apply for reconsideration. Second, there is a clear respondent. If the applicant refuses to accept the specific administrative act of the tax authorities and applies for reconsideration, the tax authorities are the respondents. If the withholding agent refuses to accept the application for reconsideration of the tax withheld or collected, the competent tax authority shall be the respondent. If the dispatched office of a tax authority refuses to accept a specific administrative act made in its own name according to law and applies for reconsideration, the dispatched office shall be the person to be liquidated. If the tax authority that has made a specific administrative act is revoked or merged, the tax authority that continues to exercise its functions and powers shall be the respondent. If a person refuses to accept a specific administrative act that requires the approval of a higher tax authority according to laws and regulations and applies for reconsideration, the tax authority that originally applied for approval shall be the respondent. Third, it falls within the prescribed scope of application for reconsideration. The first is the tax collection behavior made by the tax authorities, including: collecting taxes; Add late fees; To examine and approve tax reduction and exemption and export tax refund, and withhold and remit taxes for withholding agents according to the entrustment of tax authorities. Second, the tax authorities ordered taxpayers to submit tax deposit or provide tax guarantee. The third is the tax preservation measures taken by the tax authorities, including: notifying banks or other financial institutions in writing to suspend the payment of deposits; Seal up or detain commodities, goods or other property. Fourth, the tax authorities have informed the exit management authorities to stop leaving the country. Fifth, compulsory measures taken by tax authorities, including: notifying banks or other financial institutions in writing to withhold and pay taxes; Auction of goods, articles or other property sealed up or detained to offset tax. Sixth, the administrative penalties imposed by the tax authorities include: fines; Destroy illegally printed invoices and confiscate illegal income; Taxpayers and withholding agents who illegally provide bank accounts, invoices, vouchers or by other means, resulting in non-payment, underpayment or fraudulent use of state export tax rebates, shall have their illegal income confiscated. Seventh, the tax authorities refuse to issue tax registration certificates, sell invoices or give no reply. Eighth, other specific administrative acts stipulated by laws and regulations that the tax authorities accept reconsideration. Fourth, it belongs to the jurisdiction of the corresponding reconsideration organ. The applicant for reconsideration shall submit an application for reconsideration to the competent tax authorities. It is necessary to apply for reconsideration according to whether the IRS or the local taxation bureau has made a tax administrative act. Those who refuse to accept the specific administrative acts of the State Taxation Bureau and the Local Taxation Bureau and apply for reconsideration shall be under the jurisdiction of the State Taxation Bureau and the Local Taxation Bureau at the next higher level respectively; The reconsideration of the application for a specific administrative act jointly made by the State Taxation Bureau and the Local Taxation Bureau shall be under the jurisdiction of the State Taxation Bureau and the Local Taxation Bureau at the next higher level. Fifth, those who refuse to accept the tax collection behavior of the tax authorities and apply for reconsideration have paid or remitted the tax and late fees according to the tax amount determined by the tax authorities in accordance with laws and administrative regulations before filing the application. Sixth, an application for reconsideration was filed within the statutory time limit. If the applicant fails to file an application for reconsideration within the statutory time limit, he will lose the right to apply for reconsideration. The statutory time limit mainly includes: first, if you are dissatisfied with the tax collection, you must first review it before bringing a lawsuit to the people's court, pay taxes first, and apply for reconsideration within 60 days from the date of receiving the payment certificate issued by the tax authorities; Second, if you are not satisfied with the administrative punishment such as tax preservation and compulsory measures, you can apply for reconsideration within 15 days from the date of receiving the notice of punishment or the date when the tax authorities take compulsory enforcement and tax preservation measures, or you can bring a lawsuit directly to the people's court; 3. If an applicant refuses to accept the act of ordering a taxpayer to submit a tax payment guarantee or deposit, notifying the entry-exit administration to stop leaving the country, refusing to issue a tax registration certificate, selling invoices or not giving a reply, he shall apply for reconsideration or bring a lawsuit within 15 days from the date of knowing the act. Seventh, other conditions stipulated by laws and regulations. The applicant applies to the reconsideration organ for reconsideration, and if the reconsideration organ has accepted it, it may not bring a lawsuit to the people's court within the statutory time limit for reconsideration. The tax authorities shall, within 10 days from the date of receiving the application for reconsideration, inform the applicant in writing to accept the reconsideration or decide not to accept it. If the applicant refuses to accept the rejection decision, he may bring a lawsuit to the people's court within 15 days from the date of receiving the rejection award. (2) The main contents of the document and the application for reconsideration mainly include: the name, gender, age, occupation and address of the applicant (name, address and legal representative of the legal person or other economic organization); The name and address of the respondent; Requirements and reasons for applying for reconsideration; Indicate whether to pay or remit tax according to the tax amount determined by the tax authorities according to laws and administrative regulations, and attach relevant certification materials; Date of application for reconsideration. The preparation of this document needs to explain in detail the matters to be applied for reconsideration, relevant reasons, factual evidence and so on. The above is the procedure of tax administrative reconsideration. What are the rules?