《中华人民共和国行政复议法》（以下简称《复议法》）将于今年10月1日起正式施行。和原《行政复议条例》（以下简称《复议条例》）相比，《复议法》在许多方面作了改动。税务行政复议制度作为行政复议制度的一个重要组成部分，依法接受《复议法》的规范。约束。那么，复议法的 The People’s Republic of China Administrative Reconsideration Law (hereinafter referred to as the “Reconsideration Law”) will come into force on October 1 this year. Compared with the original Administrative Review Ordinance (hereinafter referred to as the “Reconsideration Ordinance”), the “Reconsideration Law” has been modified in many ways. As an important part of the administrative reconsideration system, the tax administrative reconsideration system accepts the norms of the “Reconsideration Law” in accordance with the law. constraint. Then, the law of reconsideration