税务行政复议制度为保障纳税人的合法权益、限制税务机关滥用行政权力提供了简便快捷的权利救济途径,并且税务行政复议是税务机关的内部约束机制,因而还具有一定的准司法性质,这使它成为解决税务争议的重要渠道。但是在当前的税务行政复议实践中,还存在着若干不可忽视的问题。 The tax administrative review system provides a quick and easy way to remedy the abuse of administrative power by the tax authorities in order to protect the legitimate rights and interests of the taxpayers and tax administrative reconsideration is the internal restraint mechanism of the tax authorities and thus has a certain quasi- It becomes an important channel for resolving tax disputes. However, in the current tax administrative review practice, there are still some problems that can not be ignored.