本文从“举报—答复”之间法律关系的法理分析入手,通过案例解读了涉税举报中的几个重要问题,即“举报—答复”是否属于《行政复议法》受案范围、不予答复是否改变举报人的权利义务状态、是否侵犯举报人的“知情权”和“受奖励权”、如何判断举报人提起复议申请是否超过了法定期限等。 This article starts with the legal analysis of the legal relationship between “Report-Reply” and analyzes several important issues in the tax-related reporting through the case, that is, “Report-Reply” belongs to the scope of the “Administrative Review Law” Whether or not to change the status of the informants ’rights and obligations, whether the informants’ “right to information” and “the right to be rewarded” have been infringed or not, and whether the whistleblower’s application for reconsideration has exceeded the statutory deadline.