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According to the rules of tax administrative reconsideration, what conditions does mediation meet?
Article 3 The term "mediation of administrative reconsideration" as mentioned in these Measures refers to the way that the administrative reconsideration organ, after ascertaining the facts of administrative disputes, distinguishes right from wrong, actively coordinates, guides the parties to reach an agreement of mutual understanding and accommodation, and effectively resolves administrative disputes on the basis of not violating the law and not harming the public interests and the interests of others. The term "reconciliation of administrative reconsideration" as mentioned in these Measures refers to the way of administrative reconsideration in which the parties themselves reach a settlement and the relevant settlement content is confirmed by the administrative reconsideration organ, thus effectively solving the administrative dispute. Article 4 When trying administrative reconsideration cases, the administrative reconsideration organ shall give priority to mediation and reconciliation. Mediation and reconciliation should follow the principles of voluntariness, equality, legality, reasonableness, openness and fairness, and guarantee the rights of the parties to fully participate, state, express and understand the case in the process of mediation and reconciliation of administrative reconsideration. Article 5 Under any of the following circumstances, the case may be closed through mediation or conciliation: (1) It involves the exercise of administrative discretion; (two) involving administrative compensation or administrative compensation disputes; (3) In an administrative dispute involving the ownership and use right of natural resources, the parties have reached a mediation or conciliation agreement on the ownership involved; Or it is necessary to change the original specific administrative act to fulfill the mediation or settlement agreement; (four) because of a dispute over an administrative contract, the parties reach a new agreement or voluntarily terminate the original contract; (five) due to land acquisition, requisition or allocation, housing demolition, resources and environment, work-related injuries and other administrative disputes. Or groups that may affect public interests or social stability; (six) involving the failure of administrative organs to perform their statutory duties; (seven) the relevant laws and regulations have no provisions or unclear provisions on the settlement of administrative disputes; (eight) other circumstances that the administrative reconsideration organ thinks can be mediated and reconciled. Article 6 The parties may apply for mediation in writing or orally. An oral application shall be recorded and signed by the parties concerned. The administrative reconsideration organ may also put forward reconciliation suggestions to the parties according to the specific circumstances of the administrative dispute. In the process of mediation, the administrative reconsideration organ may put forward a mediation plan for the parties to consult; The parties may also propose a mediation plan. Article 7 The administrative reconsideration organ shall preside over mediation, and the respondent shall be the main person in charge of the administrative reconsideration organ or the specially authorized staff. The applicant or a third party may entrust an agent to participate in mediation. Article 8 When conducting mediation, the administrative reconsideration organ shall make a mediation record. The mediation record shall contain the following contents: (1) Basic information of the parties; (two) the dispute request (reply) and reasons; (3) ascertaining the facts; (four) the results and basis of coordination. If the parties agree through consultation, the reasons for the dispute and the part of finding out the facts in the above contents may be appropriately simplified or omitted. The settlement agreement shall specify the basic information of the parties and the settlement results. Article 9 A mediation and settlement shall meet the following conditions: (1) The intention of the parties is true; (two) the parties have the right to dispose of mediation; (3) The third party has no objection. If the mediation content or settlement agreement may affect the third party's exercise of rights or require the third party to assume obligations, it shall be clearly recognized by the third party with written consent or by signing a settlement agreement; (four) the mediation record and the settlement agreement shall be in written form, and shall be signed or sealed by the parties; (five) the settlement agreement is confirmed and recognized by the administrative reconsideration organ; (six) do not have the contents prohibited by these measures. Article 10 A conciliation statement shall not contain the following contents: In any of the following circumstances, the administrative reconsideration organ shall not confirm or approve the conciliation agreement: (1) Violating laws, regulations, rules and other prohibitive provisions and statutory principles; (two) damage to national interests, social and public interests and the legitimate rights and interests of others; (three) the party abuses his power or rights and violates social morality; (four) other circumstances that are not confirmed according to law. Article 11 If an agreement is reached through mediation, the mediation record shall be signed or sealed by the parties concerned for confirmation. The administrative reconsideration organ shall, according to the mediation records, make a mediation document for administrative reconsideration in a timely manner. The conciliation statement shall take legal effect from the date when both parties sign for it. If a settlement is reached, the parties concerned shall submit a written settlement agreement to the administrative reconsideration organ and withdraw the application for administrative reconsideration. If the administrative reconsideration organ confirms that a settlement agreement is allowed, it shall issue a notice of termination of administrative reconsideration. Article 12 In the process of mediation and reconciliation, the evidential materials formed by the parties' compromise and approval in order to reach an agreement shall not be used as the evidence and basis for the administrative reconsideration organ to make an administrative reconsideration decision, except for the part that the parties have fulfilled according to the mediation record and the settlement agreement. Thirteenth if the parties require that the conciliation statement of administrative reconsideration be made in accordance with the settlement agreement and the provisions of these Measures, the administrative reconsideration organ may make the conciliation statement of administrative reconsideration. If the parties request to make an administrative reconsideration decision according to the settlement agreement or mediation record, the administrative reconsideration organ shall not support it. Fourteenth administrative reconsideration mediation shall be stamped with the seal of the administrative reconsideration organ, and its effect is equivalent to the administrative reconsideration decision. Article 15 If the parties are unwilling to mediate, mediation fails, a settlement agreement cannot be reached, or the settlement agreement has not been confirmed and allowed, or the parties repent before the mediation is served, the administrative reconsideration organ shall make an administrative reconsideration decision within the statutory time limit. The administrative reconsideration organ shall not delay the trial of a case on the grounds of mediation or reconciliation. Sixteenth cases of administrative reconsideration shall be closed by mediation and reconciliation. If the content of mediation and reconciliation changes the original specific administrative act, the original specific administrative act will no longer have legal effect and will no longer be executed.