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《中华人民共和国行政复议法》将从1999年10月1日起实施。该项法律实施后,纳税人在申请行政复议时,主要有以下几项权利: 一、有权对执法依据的合法性申请审查。纳税人如认为税务机关侵犯了自己的合法权益。或认为税务机关所依据的规定不合法,可以根据《行政复议法》第七条的规定,对税务机关依据的下列规定提出审查申请。一是国务院部门即财政部、国家税务总局的规定;二是县以上地方各级人民政府及工作部门的规定;三是乡镇人民政府的
The “Law of the People’s Republic of China on Administrative Reconsideration” will come into effect on October 1, 1999. After the law is implemented, the taxpayers mainly have the following rights when applying for administrative reconsideration: First, they have the right to apply for review of the legality of law enforcement basis. Taxpayers think tax authorities violated their legal rights and interests. Or considers that the rules on which the tax authorities are based are illegitimate, they may, in accordance with the provisions of Article 7 of the Administrative Review Law, apply for examination of the following provisions on the basis of the tax authorities. First, the State Council department that the Ministry of Finance, the State Administration of Taxation requirements; second is the local people’s governments at all levels and above the provisions of the working departments; Third, the township people’s government