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《行政复议法》实施已有一段时间了,其施行的重大意义在于它充分体现了保护行政管理相对人合法权益,促进依法行政的立法宗旨。然而,在该法施行初期,也存在一些值得注意的问题。本文试从税务行政复议角度分析行政复议案件受理过程中的几个法律问题。一、口头申请如何界定新的复?
The “Administrative Reconsideration Law” has been implemented for some time. The great significance of its implementation is that it fully reflects the legislative purpose of protecting the legitimate rights and interests of the counterparts in administration and promoting the administration according to law. However, there are some notable issues in the early days of the law. This paper attempts to analyze several legal issues in the process of accepting administrative reconsideration cases from the perspective of tax administrative reconsideration. First, how to define a new oral application complex?