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一、什么是税务行政复议? 答:税务行政复议,是我国《行政诉讼法》中行政复议制度的一个重要组成部分。它是纳税人、代征人、或其他当事人,对税务机关的执法行为不服,认为自身的合法权益受到损害,向该税务机关的上一级税务机关申请复议,上一级税务机关受理申请,对该税务机关的执法行为进行审查、合议裁决,以保护纳税人、代征人,或其他当事人的合法权益。二、什么是税务行政诉讼?
First, what is tax administrative reconsideration? A: Tax administrative reconsideration is an important part of the administrative reconsideration system in China’s Administrative Procedure Law. It is a taxpayer, surrogate, or other parties, the tax authorities law enforcement refuses to accept that their legitimate rights and interests are harmed, the tax authorities to the higher level of the tax authorities for reconsideration, the higher level of the tax authorities to accept the application, Review the law enforcement actions of the tax authorities and make joint rulings to protect the legitimate rights and interests of the taxpayers, tax collectors and other parties. Second, what is tax administrative litigation?