三、谁可以作为税务行政复议申请人？根据《税务行政复议规则》（试行）第二条、第十七条的规定 ,认为税务机关的具体行政行为侵犯其合法权益 ,依法提起税务行政复议的纳税人或者其他税务当事人为税务行政复议申请人 ,具体是指纳税义务人、扣缴义务人、纳税担保人和其他税务当 Third, who can apply for tax administrative reconsideration? According to Article 2 and Article 17 of the Tax Administrative Reconsideration Rules (Trial), it is considered that the specific administrative act of the tax authorities infringes upon their lawful rights and interests, and taxpayers or other tax clients who have filed tax administrative reconsideration in accordance with law apply for tax administrative reconsideration Person, specifically refers to the taxpayers, withholding agents, tax guarantors and other tax when