随着《中华人民共和国行政复议法》（以下简称《行政复议法》）于１９９９年１０月１日起施行，税务行政复议制度也将发生重大变化。本文就《行政复议法》对我国税务行政复议制度的影响，谈几点认识。一、税务行政复议范围将随之扩大（一）拓宽了具体行政行为的复议申请范围《 With the implementation of the “Administrative Reconsideration Law of the People’s Republic of China” (hereinafter referred to as “Administrative Reconsideration Law”) on October 1, 1999, there will also be major changes in the tax administrative review system. This article on the “Administrative Review Law” on China’s tax administrative review system impact, talk about some understanding. First, the scope of tax administrative reconsideration will be expanded (a) to broaden the scope of application for reconsideration of specific administrative acts "