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《行政诉讼法》第三十七条规定:“法律、法规、规定应当先向行政机关申请复议,对复议不服再向人民法院提起诉讼的,依照法律、法规的规定”.这一规定,确立了行政复议与行政诉讼的相互关系.具体地说,基于我国《税收征管法》和三个涉外税法都有明确规定,纳税当事人不服税务机关的处理决定,可以向上级税务机关申请复议,如不服复议才可向人民法院起诉,这样,税务行政复议就成了税务行政诉讼不可缺少的前置程序.行政复议的概念行政复议是指当事人不服行政机关的行政处理决定,依法向行政复议机关申请,请求重新处理,行政机关根据当事人的申请对原行政处理决定重新审议并依法作出维持、变更或撤销决定的一项重要的行政法律制度.它与行政诉讼法相衔接用于解决行政争议,在行政法律体系中具有重要的地位.
Article 37 of the Code of Administrative Procedure stipulates: “Laws, regulations and rules shall first apply to the administrative organ for reconsideration and then refute the reconsideration and then institute legal proceedings in the people’s court, in accordance with the provisions of laws and regulations.” This stipulation establishes Specifically, based on China’s “Tax Administration Law” and the three foreign-related tax laws clearly stipulate that the taxpayers refuse to accept the decision of the tax authorities, you can apply for reconsideration to higher tax authorities, such as dissatisfied Reconsideration can be prosecuted to the people’s court, tax administrative reconsideration has become an indispensable tax administrative litigation procedures.Concept of administrative reconsideration, administrative reconsideration refers to the party refuses to accept the administrative organ’s administrative decision, apply to the administrative reconsideration organ according to law, Request for re-processing, according to the application of the parties on the original administrative decision to review and make the decision to maintain, change or cancel an important administrative law system.It is linked with the Administrative Procedure Law for the settlement of administrative disputes in the administrative law System has an important position.