解读一:行政复议“和为贵”新修订的《税务行政复议规则》(以下简称“复议规则”)专设了“和解与调解”一章。明确规定了和解与调解的适用范围和基本原则,设计了详细的程序和具体的要求。复议规则规定,允许申请人与被申请人在行政复议决定作出前自愿达成和解协议,经行政复 Interpretation A: Administrative reconsideration “and for your” newly revised “Tax Administrative Reconsideration Rules” (hereinafter referred to as “Reconsideration Rules”) designed a “reconciliation and mediation” chapter. The scope and basic principles of reconciliation and conciliation are clearly stipulated, and detailed procedures and specific requirements are devised. The reconsideration rules stipulate that the applicant and the respondent are allowed to voluntarily reach a settlement agreement before the administrative reconsideration decision is made and the administrative reconsideration agreement