| Rules for Tax Administrative Reconsideration | | 税务行政复议规则 |
| (Issued by the Order No. 21 of the State Administration of Taxation on February 10, 2010; and amended in accordance with the Decision of the State Administration of Taxation on Amending the Rules for Tax Administrative Reconsideration by the Order No. 39 of the State Administration of Taxation on December 28, 2015) | | （2010年2月10日国家税务总局令第21号公布 根据2015年12月28日国家税务总局令第39号《国家税务总局关于修改〈税务行政复议规则〉的决定》修正） |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 These Rules are formulated in accordance with the Administrative Reconsideration Law of the People's Republic of China (hereinafter referred to as the “Administrative Reconsideration Law”), the Law of the People's Republic of China on the Administration of Tax Collection, and the Regulation on the Implementation of the Administrative Reconsideration Law of the People's Republic of China (hereinafter referred to as the “Regulation on the Implementation of the Administrative Reconsideration Law”) and in light of the actualities of tax collection for purposes of giving further play to the role of administrative reconsideration in resolving tax administrative disputes, protecting the legitimate rights and interests of citizens, legal persons and other organizations and supervising and guaranteeing that the tax organs exercise their functions in a lawful manner. | | 第一条 为了进一步发挥行政复议解决税务行政争议的作用，保护公民、法人和其他组织的合法权益，监督和保障税务机关依法行使职权，根据《中华人民共和国行政复议法》（以下简称行政复议法）、《中华人民共和国税收征收管理法》和《中华人民共和国行政复议法实施条例》（以下简称行政复议法实施条例），结合税收工作实际，制定本规则。 |
| Article 2 Where any citizen, legal person or any other organization (hereinafter referred to as “applicant”) believes that a specific administrative act of the tax organ has infringed upon his or its legitimate rights and interests, he or it may file an application with the tax administrative reconsideration organ for administrative reconsideration, and these rules shall apply when the tax administrative reconsideration organ handles administrative reconsideration issues. | | 第二条 公民、法人和其他组织（以下简称申请人）认为税务机关的具体行政行为侵犯其合法权益，向税务行政复议机关申请行政复议，税务行政复议机关办理行政复议事项，适用本规则。 |
| Article 3 The term “tax administrative reconsideration organs” as mentioned in these Rules (hereinafter referred to as “administrative reconsideration organs”) refers to the tax organs that accept applications for administrative reconsideration in accordance with law, conduct examination of the specific administrative acts and make decisions on administrative reconsideration. | | 第三条 本规则所称税务行政复议机关（以下简称行政复议机关），指依法受理行政复议申请、对具体行政行为进行审查并作出行政复议决定的税务机关。 |
| Article 4 The administrative reconsideration shall follow the principles of lawfulness, impartiality, openness, timeliness and convenience. | | 第四条 行政复议应当遵循合法、公正、公开、及时和便民的原则。 |
| Administrative reconsideration organs shall foster the belief of administration by law, strengthen their awareness of responsibility and service, earnestly perform the duties of administrative reconsideration, insist on correcting every wrong act and ensure the correct implementation of laws. | | 行政复议机关应当树立依法行政观念，强化责任意识和服务意识，认真履行行政复议职责，坚持有错必纠，确保法律正确实施。 |
| Article 5 Administrative reconsideration organs shall not make administrative reconsideration decisions which are more unfavorable to applicants with respect to the claims of the applicants. | | 第五条 行政复议机关在申请人的行政复议请求范围内，不得作出对申请人更为不利的行政复议决定。 |
| Article 6 Where an applicant refuses to accept an administrative reconsideration decision, he or it may bring an administrative lawsuit with the people's court in accordance with law. | | 第六条 申请人对行政复议决定不服的，可以依法向人民法院提起行政诉讼。 |
| Article 7 When accepting applications for administrative reconsideration, no administrative reconsideration organ may charge the applicants any fees. | | 第七条 行政复议机关受理行政复议申请，不得向申请人收取任何费用。 |
| Article 8 The chief executive of the tax organ at any level shall be the primary liable person for the administrative reconsideration work, who shall effectively perform his duties and strengthen the organization and leadership of the administrative reconsideration work. | | 第八条 各级税务机关行政首长是行政复议工作第一责任人，应当切实履行职责，加强对行政复议工作的组织领导。 |
| Article 9 Administrative reconsideration organs shall provide designated places and other necessary conditions for applicants and third parties to consult case files and materials, accept inquiry, participate in mediation and hearings, etc. | | 第九条 行政复议机关应当为申请人、第三人查阅案卷资料、接受询问、调解、听证等提供专门场所和其他必要条件。 |
| Article 10 Tax organs at all levels shall increase infrastructure input on the administrative reconsideration work, promote the information construction of such work, equip the cameras, audio and video recording equipment necessary for investigation and collection of evidences and computer, scanner, projector, fax machine, copying machine and other equipment necessary for handling cases, and ensure transport vehicles and corresponding funds for the handling of cases. | | 第十条 各级税务机关应当加大对行政复议工作的基础投入，推进行政复议工作信息化建设，配备调查取证所需的照相、录音、录像和办案所需的电脑、扫描、投影、传真、复印等设备，保障办案交通工具和相应经费。 |
| Chapter II Tax Administrative Reconsideration Departments and Personnel | | 第二章 税务行政复议机构和人员 |
| Article 11 The department responsible for the legal affairs in an administrative reconsideration organ at any level (hereinafter referred to as “administrative reconsideration department”) shall handle the administrative reconsideration issues and perform the following duties according to law: | | 第十一条 各级行政复议机关负责法制工作的机构（以下简称行政复议机构）依法办理行政复议事项，履行下列职责： |
| (1) Accepting administrative reconsideration applications; | | （一）受理行政复议申请。 |
| (2) Conducting investigations into, and collecting evidence from, the relevant organizations and personnel, and consulting documents and materials; | | （二）向有关组织和人员调查取证，查阅文件和资料。 |
| (3) Examining whether the specific administrative act against which an application is filed for administrative reconsideration is lawful and appropriate, and drafting administrative reconsideration decisions; | | （三）审查申请行政复议的具体行政行为是否合法和适当，起草行政复议决定。 |
| (4) Handling or transferring the applications for examination of the relevant provisions as listed in Article 15 of these Rules; | | （四）处理或者转送对本规则第十五条所列有关规定的审查申请。 |
| (5) For the acts of respondents in violation of the Administrative Reconsideration Law, the Regulation on the Implementation thereof and these Rules, putting forward motions to the relevant departments in accordance with the prescribed functions and procedures; | | （五）对被申请人违反行政复议法及其实施条例和本规则规定的行为，依照规定的权限和程序向相关部门提出处理建议。 |
| (6) Studying the problems found in the administrative reconsideration work, timely putting forward suggestions for improvement to the relevant organs or departments, and timely reporting major issues to the administrative reconsideration organ; | | （六）研究行政复议工作中发现的问题，及时向有关机关或者部门提出改进建议，重大问题及时向行政复议机关报告。 |
| (7) Directing and supervising the administrative reconsideration work undertaken by the tax organ at lower levels; | | （七）指导和监督下级税务机关的行政复议工作。 |
| (8) Handling or organizing the handling of the matters of responding to administrative lawsuits; | | （八）办理或者组织办理行政诉讼案件应诉事项。 |
| (9) Handling the compensation in administrative reconsideration cases; | | （九）办理行政复议案件的赔偿事项。 |
| (10) Handling the statistical, reporting and filing work related to administrative reconsideration cases, lawsuits and compensation and the archival filing of major administrative reconsideration decisions; and | | （十）办理行政复议、诉讼、赔偿等案件的统计、报告、归档工作和重大行政复议决定备案事项。 |
| (11) Other issues related to the administrative reconsideration work. | | （十一）其他与行政复议工作有关的事项。 |
| Article 12 Administrative reconsideration organs at all levels may establish administrative reconsideration committees to study difficult or complicated cases and put forward suggestions for handling such cases. | | 第十二条 各级行政复议机关可以成立行政复议委员会，研究重大、疑难案件，提出处理建议。 |
| Administrative reconsideration committees may invite the persons with relevant expertise from outside the organs. | | 行政复议委员会可以邀请本机关以外的具有相关专业知识的人员参加。 |
| Article 13 The administrative reconsideration staff shall possess good ethics, professional knowledge and business ability adapting to their performance of administrative reconsideration duties, and shall secure the qualifications as prescribed in the Regulation for the Implementation of the Administrative Reconsideration Law. | | 第十三条 行政复议工作人员应当具备与履行行政复议职责相适应的品行、专业知识和业务能力，并取得行政复议法实施条例规定的资格。 |
| Chapter III Scope of Tax administrative Reconsideration | | 第三章 税务行政复议范围 |
| Article 14 Administrative reconsideration organs shall accept the administrative reconsideration applications filed by the applicants against the following specific administrative acts made by tax organs: | | 第十四条 行政复议机关受理申请人对税务机关下列具体行政行为不服提出的行政复议申请： |
| (1) acts of tax collection, including the determination of taxpayer, taxation object, taxation scope, tax deduction, tax exemption, tax refund, tax credit, applicable tax rates, tax calculation basis, taxation links, time limit for tax payment, tax payment place, tax collection methods and other specific administrative acts, collection of tax, additional collection of late fees, and the tax withholding, collection and payment acts by tax withholding agents and entities and individuals authorized by tax organs, etc.; | | （一）征税行为，包括确认纳税主体、征税对象、征税范围、减税、免税、退税、抵扣税款、适用税率、计税依据、纳税环节、纳税期限、纳税地点和税款征收方式等具体行政行为，征收税款、加收滞纳金，扣缴义务人、受税务机关委托的单位和个人作出的代扣代缴、代收代缴、代征行为等。 |
| (2) administrative licensing and administrative examination and approval acts; | | （二）行政许可、行政审批行为。 |
| (3) invoice management acts, including issuing and taking over invoice, issuing invoice on a commissioned basis, etc.; | | （三）发票管理行为，包括发售、收缴、代开发票等。 |
| (4) tax preservation measures and compulsory enforcement measures; | | （四）税收保全措施、强制执行措施。 |
| (5) acts of imposing administrative punishment: | | （五）行政处罚行为： |
| 1. fines; | | 1.罚款； |
| 2. confiscation of property or illegal gains; or | | 2.没收财物和违法所得； |
| 3. suspension of the right to export tax refund. | | 3.停止出口退税权。 |
| (6) acts of failing to perform the following duties in accordance with law: | | （六）不依法履行下列职责的行为： |
| 1. issuing tax registration certificates; | | 1.颁发税务登记； |
| 2. issuing or providing tax-paid certificates or tax administration certificates for business activities carried out in other places; | | 2.开具、出具完税凭证、外出经营活动税收管理证明； |
| 3. administrative compensation; | | 3.行政赔偿； |
| 4. administrative awards; or | | 4.行政奖励； |
| 5. other acts of failing to perform duties in accordance with law. | | 5.其他不依法履行职责的行为。 |
| (7) acts of determination of eligibility; | | （七）资格认定行为。 |
| (8) acts of failing to confirm guarantee for tax payment in accordance with law; | | （八）不依法确认纳税担保行为。 |
| (9) specific administrative acts in the government information disclosure work; | | （九）政府信息公开工作中的具体行政行为。 |
| (10) acts of tax credit rating; | | （十）纳税信用等级评定行为。 |
| (11) acts of informing entry-exit organs to prevent some people from leaving China; or | | （十一）通知出入境管理机关阻止出境行为。 |
| (12) other specific administrative acts. | | （十二）其他具体行政行为。 |
| Article 15 Where an applicant believes that any of the following provisions, on which the specific administrative act made by the tax organ is based, is illegal, he or it may file an application with the administrative reconsideration organ for examination of the relevant provisions when he or it applies for administrative reconsideration of the said specific administrative act; if the applicant has no knowledge of the provisions on which the specific administrative act is made when applying for reviewing the specific administrative act at issue, he or it may file an application for examination of such provisions before the administrative reconsideration organ makes an administrative reconsideration decision: | | 第十五条 申请人认为税务机关的具体行政行为所依据的下列规定不合法，对具体行政行为申请行政复议时，可以一并向行政复议机关提出对有关规定的审查申请；申请人对具体行政行为提出行政复议申请时不知道该具体行政行为所依据的规定的，可以在行政复议机关作出行政复议决定以前提出对该规定的审查申请： |
| (1) provisions of the State Administration of Taxation and other departments of the State Council; | | （一）国家税务总局和国务院其他部门的规定。 |
| (2) provisions of other tax organs at all levels; | | （二）其他各级税务机关的规定。 |
| (3) provisions of the local people's governments at all levels; or | | （三）地方各级人民政府的规定。 |
| (4) provisions of the functional departments of the local people's governments at all levels. | | （四）地方人民政府工作部门的规定。 |
| The provisions as mentioned in the preceding paragraph shall exclude administrative rules. | | 前款中的规定不包括规章。 |
| Chapter IV Jurisdiction of Tax administrative Reconsideration | | 第四章 税务行政复议管辖 |
| Article 16 Whoever has any objection to a specific administrative act made by a state taxation bureau at any level may apply to the state taxation bureau at the next higher level for administrative reconsideration. | | 第十六条 对各级国家税务局的具体行政行为不服的，向其上一级国家税务局申请行政复议。 |
| Article 17 Whoever has any objection to a specific administrative act made by a local taxation bureau at any level may choose to apply to the local taxation bureau at the next higher level or the people's government at the same level with such local taxation bureau for administrative reconsideration. | | 第十七条 对各级地方税务局的具体行政行为不服的，可以选择向其上一级地方税务局或者该税务局的本级人民政府申请行政复议。 |
| Where it is otherwise prescribed by the people's congress or the standing committee thereof as well as the people's government of a province, autonomous region or municipality directly under the Central Government on the jurisdiction of administration reconsideration of local taxation bureaus, such provisions shall prevail. | | 省、自治区、直辖市人民代表大会及其常务委员会、人民政府对地方税务局的行政复议管辖另有规定的，从其规定。 |
| Article 18 Whoever has any objection to a specific administrative act of the State Administration of Taxation may file an application with the State Administration of Taxation for administrative reconsideration. If the applicant refuses to accept an administrative reconsideration decision, he or it may lodge an administrative lawsuit in the people's court or file an application with the State Council for arbitration. The award made by the State Council shall be final. | | 第十八条 对国家税务总局的具体行政行为不服的，向国家税务总局申请行政复议。对行政复议决定不服，申请人可以向人民法院提起行政诉讼，也可以向国务院申请裁决。国务院的裁决为最终裁决。 |
| Article 19 Whoever has any objection to a specific administrative act of any of the following tax organs may apply for administrative reconsideration in accordance with the following provisions: | | 第十九条 对下列税务机关的具体行政行为不服的，按照下列规定申请行政复议： |
| (1) If he or it has any objection to a specific administrative act of the state taxation bureau of a city under separate state planning, he or it may apply to the State Administration of Taxation for administrative reconsideration. If he or it has any objection to a specific administrative act of the local taxation bureau of a city under separate state planning, it may apply to either the local taxation bureau of the province or the local people's government for administrative reconsideration.; | | （一）对计划单列市国家税务局的具体行政行为不服的，向国家税务总局申请行政复议；对计划单列市地方税务局的具体行政行为不服的，可以选择向省地方税务局或者本级人民政府申请行政复议。 |
| (2) If he or it has any objection to a specific administrative act of a tax office (sub-bureau) or the inspection office of a tax bureau at any level, he or it may apply to the tax bureau to which the tax office (sub-bureau) or the inspection office is a subsidiary for administrative reconsideration; | | （二）对税务所（分局）、各级税务局的稽查局的具体行政行为不服的，向其所属税务局申请行政复议。 |
| (3) If he or it has any objection to a specific administrative act jointly made by two or more tax organs, he or it may apply to their common superior tax organ for administrative reconsideration. If he or it has any objection to a specific administrative act jointly made by a tax organ and any other administrative organ, he or it may apply to their common superior administrative organ for administrative reconsideration; | | （三）对两个以上税务机关共同作出的具体行政行为不服的，向共同上一级税务机关申请行政复议；对税务机关与其他行政机关共同作出的具体行政行为不服的，向其共同上一级行政机关申请行政复议。 |
| (4) If he or it has any objection to any specific administrative act made by a tax organ which has already been cancelled prior to its cancellation, he or it may apply to the tax organ at the next higher level than the tax organ which continues to exercise the functions of the former tax organ for administrative reconsideration; or | | （四）对被撤销的税务机关在撤销以前所作出的具体行政行为不服的，向继续行使其职权的税务机关的上一级税务机关申请行政复议。 |
| (5) If he or it refuses to accept the decision made by the tax organ on imposing an additional fine for failure to pay a fine within a prescribed time limit, he or it may apply to the tax organ which made the decision on administrative punishment for administrative reconsideration; however, if he or it has objection to both the imposed fine and additional fine, he or it may apply to the tax organ at the next higher level than the tax organ which made the decision on administrative punishment for administrative reconsideration. | | （五）对税务机关作出逾期不缴纳罚款加处罚款的决定不服的，向作出行政处罚决定的税务机关申请行政复议。但是对已处罚款和加处罚款都不服的，一并向作出行政处罚决定的税务机关的上一级税务机关申请行政复议。 |
| Under any of the circumstances as listed in Items (2) to (5) of the preceding paragraph, the applicant may also file an administrative reconsideration application with the local people's government at the county level of the place where the specific administrative act occurs, and the latter shall transfer the accepted application to the competent organ in accordance with law. | | 有前款（二）、（三）、（四）、（五）项所列情形之一的，申请人也可以向具体行政行为发生地的县级地方人民政府提交行政复议申请，由接受申请的县级地方人民政府依法转送。 |
| Chapter V Applicants and Respondents of Tax administrative Reconsideration | | 第五章 税务行政复议申请人和被申请人 |
| Article 20 Where a partnership enterprise plans to apply for administrative reconsideration, the enterprise registered upon examination and approval by the administrative department for industry and commerce shall be the applicant and the partner who executes the partnership matters shall participate in the administrative reconsideration on behalf of the enterprise. Where any other partnership organization plans to apply for administrative reconsideration, the partners shall jointly apply for administrative reconsideration. | | 第二十条 合伙企业申请行政复议的，应当以工商行政管理机关核准登记的企业为申请人，由执行合伙事务的合伙人代表该企业参加行政复议；其他合伙组织申请行政复议的，由合伙人共同申请行政复议。 |
| Where any organization other than a corporate body as mentioned in the preceding paragraph applies for administrative reconsideration, its major person-in-charge shall participate in the administrative reconsideration on its behalf. If it has no major person-in-charge, a commonly elected member shall participate in the administrative reconsideration on its behalf. | | 前款规定以外的不具备法人资格的其他组织申请行政复议的，由该组织的主要负责人代表该组织参加行政复议；没有主要负责人的，由共同推选的其他成员代表该组织参加行政复议。 |
| Article 21 If the general assembly of shareholders, or general meeting of representatives of shareholders or board of directors of a joint-stock enterprise considers that a specific tax administrative act has infringed upon the legitimate rights and interests of the enterprise, it may apply for administrative reconsideration on behalf of the enterprise. | | 第二十一条 股份制企业的股东大会、股东代表大会、董事会认为税务具体行政行为侵犯企业合法权益的，可以以企业的名义申请行政复议。 |
| Article 22 Where a citizen who has the right to apply for administrative reconsideration is deceased, his close relatives may apply for administrative reconsideration. Where the citizen who has the right to apply for administrative reconsideration has no capacity for civil conduct or has limited capacity for civil conduct, his legal agent may apply for administrative reconsideration on his behalf. | | 第二十二条 有权申请行政复议的公民死亡的，其近亲属可以申请行政复议；有权申请行政复议的公民为无行为能力人或者限制行为能力人，其法定代理人可以代理申请行政复议。 |
| Where a legal person or any other organization, which has the right to apply for administrative reconsideration, is merged, split or terminated, the legal person or another organization succeeding to its rights and obligations may apply for administrative reconsideration. | | 有权申请行政复议的法人或者其他组织发生合并、分立或终止的，承受其权利义务的法人或者其他组织可以申请行政复议。 |
| Article 23 During the course of administrative reconsideration, where the administrative reconsideration organ considers any citizen, legal person or any organization other than the applicant is an interested party in the specific administrative act under examination, it may notify such citizen, legal person or organization to participate in the administrative reconsideration as a third party. | | 第二十三条 行政复议期间，行政复议机关认为申请人以外的公民、法人或者其他组织与被审查的具体行政行为有利害关系的，可以通知其作为第三人参加行政复议。 |
| During the course of administrative reconsideration, where any citizen, legal person or any organization other than the applicant is an interested party in the specific tax administrative act under examination, he or it may apply to the administrative reconsideration organ for participating in the administrative reconsideration as a third party. | | 行政复议期间，申请人以外的公民、法人或者其他组织与被审查的税务具体行政行为有利害关系的，可以向行政复议机关申请作为第三人参加行政复议。 |
| The third party's absence in the administrative reconsideration does not affect the trial of the administrative reconsideration case. | | 第三人不参加行政复议，不影响行政复议案件的审理。 |
| Article 24 With regard to any citizen, legal person or organization whose rights were directly deprived or limited or on whom obligations are imposed by a specific administrative act, if the party subject to administration fails to apply for administrative reconsideration, the citizen, legal person or organization may separately apply for administrative reconsideration though he or it isn't the party subject to administration, against whom the specific administrative act is made. | | 第二十四条 非具体行政行为的行政管理相对人，但其权利直接被该具体行政行为所剥夺、限制或者被赋予义务的公民、法人或其他组织，在行政管理相对人没有申请行政复议时，可以单独申请行政复议。 |
| Article 25 Where there are more than 5 applicants for the same administrative reconsideration case, 1 to 5 representatives shall be elected to participate in the administrative reconsideration. | | 第二十五条 同一行政复议案件申请人超过5人的，应当推选1至5名代表参加行政复议。 |
| Article 26 Where an applicant applies for administrative reconsideration against a specific administrative act, the tax organ that makes such specific administrative act shall be the respondent. | | 第二十六条 申请人对具体行政行为不服申请行政复议的，作出该具体行政行为的税务机关为被申请人。 |
| Article 27 Where an applicant has any objection to the withholding of tax made by the withholding agent, the tax organ in charge of the withholding agent shall be the respondent. Where an applicant has any objection to the entrusted collection of tax made by an entity or individual authorized by the tax organ, the authorizing tax organ shall be the respondent. | | 第二十七条 申请人对扣缴义务人的扣缴税款行为不服的，主管该扣缴义务人的税务机关为被申请人；对税务机关委托的单位和个人的代征行为不服的，委托税务机关为被申请人。 |
| Article 28 Where a tax organ makes a specific administrative act jointly with any organization authorized by the law or regulation, the tax organ and the organization authorized by the law or regulation shall be joint respondents. | | 第二十八条 税务机关与法律、法规授权的组织以共同的名义作出具体行政行为的，税务机关和法律、法规授权的组织为共同被申请人。 |
| Where a tax organ makes a specific administrative act jointly with any other organization, the tax organ shall be the respondent. | | 税务机关与其他组织以共同名义作出具体行政行为的，税务机关为被申请人。 |
| Article 29 Where the tax organ makes a specific administrative act upon approval of the tax organ at the higher level in accordance with laws, regulations and rules, the approval organ shall be the respondent. | | 第二十九条 税务机关依照法律、法规和规章规定，经上级税务机关批准作出具体行政行为的，批准机关为被申请人。 |
| Where an applicant has any objection to any decision made through the trial procedures for major tax cases, the tax organ to which the trial committee belongs shall be the respondent. | | 申请人对经重大税务案件审理程序作出的决定不服的，审理委员会所在税务机关为被申请人。 |
| Article 30 Where any dispatched office, internal body or any other organization established by a tax organ conducts any specific administrative act in its own name without authorization of laws or regulations, the tax organ shall be the respondent. | | 第三十条 税务机关设立的派出机构、内设机构或者其他组织，未经法律、法规授权，以自己名义对外作出具体行政行为的，税务机关为被申请人。 |
| Article 31 An applicant or a third party may authorize 1 to 2 agents to represent him in the administrative reconsideration. Where an applicant or a third party authorizes an agent, the agent shall submit to the administrative reconsideration department a power of attorney, which shall specify the authorized matters, powers and term. Where a citizen is unable to make a written authorization under a special circumstance, he may make a verbal authorization. In case of verbal authorization, the administrative reconsideration department shall verify the verbal authorization and record it down. If an applicant or a third party cancels or changes the authorization, he or it shall notify the administrative reconsideration department in writing. | | 第三十一条 申请人、第三人可以委托1至2名代理人参加行政复议。申请人、第三人委托代理人的，应当向行政复议机构提交授权委托书。授权委托书应当载明委托事项、权限和期限。公民在特殊情况下无法书面委托的，可以口头委托。口头委托的，行政复议机构应当核实并记录在卷。申请人、第三人解除或者变更委托的，应当书面告知行政复议机构。 |
| The respondent shall not authorize any person other than its staff to participate in the administrative reconsideration. | | 被申请人不得委托本机关以外人员参加行政复议。 |
| | |
| Chapter VI Application of Tax Administrative Reconsideration | | |
| | 第六章 税务行政复议申请 |
| Article 32 An applicant may file an administrative reconsideration application within 60 days from the date when he or it knows that the tax organ makes a specific administrative act. | | |
| Where the statutory time limit for application is missed due to force majeure or obstacles set by the respondent or any other reason, the time limit for application shall exclude the time delayed. | | 第三十二条 申请人可以在知道税务机关作出具体行政行为之日起60日内提出行政复议申请。 |
| | 因不可抗力或者被申请人设置障碍等原因耽误法定申请期限的，申请期限的计算应当扣除被耽误时间。 |
| Article 33 Where an applicant has any objection to any of the acts as specified in Article 14 (1) of these Rules, he or it shall firstly file an administrative reconsideration application with the administrative reconsideration organ, and if he or it refuses to accept the administrative reconsideration decision, he or it may lodge an administrative lawsuit with the people's court. | | |
| Where the applicant applies for administrative reconsideration in accordance with the provisions in the preceding paragraph, he or it must prepay the taxes due and late fees. Alternatively, he may provide corresponding guarantee according to the amount and time limit determined by the tax organ in accordance with the laws and administrative regulations before he or it may file an administrative reconsideration application within 60 days from the date when the tax organ which made the specific administrative act confirms the full payment of taxes due and late fees or provision of guarantee. | | 第三十三条 申请人对本规则第十四条第（一）项规定的行为不服的，应当先向行政复议机关申请行政复议；对行政复议决定不服的，可以向人民法院提起行政诉讼。 |
| An applicant may provide a guaranty by way of guarantee, mortgage or pledge. A tax organ that makes the specific administrative act shall conduct examination of the qualification and credit standing of the guarantor, and shall have the right to refuse the guarantee provided by the guarantor without legal qualifications or without such ability. The tax organ that makes the specific administrative act shall examine the mortgage or pledge provided by the mortgager or pledgor, and shall refuse to confirm the mortgage or pledge that is inconsistent with the law. | | 申请人按照前款规定申请行政复议的，必须依照税务机关根据法律、法规确定的税额、期限，先行缴纳或者解缴税款和滞纳金，或者提供相应的担保，才可以在缴清税款和滞纳金以后或者所提供的担保得到作出具体行政行为的税务机关确认之日起60日内提出行政复议申请。 |
| | 申请人提供担保的方式包括保证、抵押和质押。作出具体行政行为的税务机关应当对保证人的资格、资信进行审查，对不具备法律规定资格或者没有能力保证的，有权拒绝。作出具体行政行为的税务机关应当对抵押人、出质人提供的抵押担保、质押担保进行审查，对不符合法律规定的抵押担保、质押担保，不予确认。 |
| Article 34 An applicant, who has any objection to any specific administrative act other than those as specified in Article 14 (1) of these Rules, may apply for administrative reconsideration, or may directly lodge an administrative lawsuit with the people's court. | | |
Where an applicant refuses to accept a decision made by the tax organ on imposing an additional fine for failure to pay a fine within the prescribed time limit, he or it shall pay the fine and the additional fines before applying for administrative application.
．．．．．． | | 第三十四条 申请人对本规则第十四条第（一）项规定以外的其他具体行政行为不服，可以申请行政复议，也可以直接向人民法院提起行政诉讼。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥1400.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |