纳税人、税款扣缴义务人、纳税担保人和其他税务争议当事人认为税务机关及其工作人员作出的具体行政行为侵犯其合法权益,而依法向上一级税务机关提出复议申请时,要了解税务行政复议的三个步骤。一、了解哪些复议申请税务行政复议机关受理《税务行政复议规则》规定,税务行政复议机关受理公民、法人和其他组织以及外国人、无国籍人和外国组织对下列税务机关的具体行政行为不服申请的复议:征税行为,如征收税款、加收滞纳金、审批减免税和出口退税、委托扣缴义务人作出的代扣代收 Taxpayers, tax withholding agents, tax guarantors and other tax dispute parties believe that the tax authorities and their staff to make a specific administrative act of infringing upon their legitimate rights and interests, and tax authorities at the next higher level to apply for reconsideration to understand the tax Administrative review of the three steps. First, to understand what the reconsideration application for tax administrative reconsideration organs to accept the “Tax Administrative Reconsideration Rules” provides that the tax administrative reconsideration agencies accept citizens, legal persons and other organizations as well as foreigners, stateless persons and foreign organizations on the following tax authorities for specific administrative actions not satisfied with the application Of the reconsideration: tax acts, such as tax collection, additional late fees, tax relief and export tax rebates, commission withholding agents to make the withholding collection