《税收征收管理法》实施后,对于纳税争议,纳税人只要提供新相应纳税担保即可申请行政复议。但实践中,由于单位间配合机制及相关程序性规定的缺乏,纳税担保难以操作。其中,涉及保证人资信审核、财产价值评估、财产保值、拍卖评估费用、时限等问题尤为棘手。近日,福州市国税局经 After the implementation of the Law of Tax Collection and Administration, for tax disputes, taxpayers can apply for administrative review as long as they provide new corresponding tax guarantee. However, in practice, the tax guarantee is difficult to operate due to the lack of coordination among units and related procedural requirements. Among them, the issues concerning credit card verification, property value assessment, property hedging, auction evaluation fees and time limits are particularly troublesome. Recently, Fuzhou IRS