《中华人民共和国行政复议洁》（以下简称行政复议法）经九届全国人大常委会第九次会议通过，于１９９９年１０用１日起施行。行政复议法作为继行政处罚法之后又一部规范政府行为的重要法律，其正确实施对促进依法治税，进一步保护纳税人的合法权益具有重要意义。在税务行政复 The “Administrative Review of the People’s Republic of China” (hereinafter referred to as the Administrative Reconsideration Law) was passed at the Ninth Session of the Ninth National People’s Congress Standing Committee, and came into force on January 1 of 1999. As an important law regulating government behavior after the Administrative Reconsideration Law, the correct implementation of the Administrative Reconsideration Law is of great significance to the promotion of tax administration according to law and the further protection of the legitimate rights and interests of taxpayers. In the tax administration complex