税务行政复议是税收工作的重要组成部分,随着对纳税人权益保护的日益重视,如何严格按照法律法规要求做好复议工作就显得尤为重要。本文着重从复议申请的期限着手,分析了现行税务行政复议期限存在的主要问题,提出了取消税务行政复议的税款前置条件、修订相关条款的主张。 Tax administrative reconsideration is an important part of tax work. With the increasing emphasis on the protection of taxpayers’ rights and interests, it is particularly important how to do the reconsideration work in strict accordance with the requirements of laws and regulations. This article focuses on the deadline for reconsideration of the application, analyzes the main problems existing in the tax administrative reconsideration deadline, puts forward the preconditions for taxation cancellation and the amendment of relevant clauses.