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一、案情简介2011年5月17日,奥成贸易公司接到某区国税局的《税务处理决定书》要求公司补缴增值税2.3万元。该公司不服,当即缴纳税款并做好复议准备。2011年7月15日该公司通过邮政特快专递将《行政复议申请书》邮寄至市国税局,并由办公室签收。市国税局办公室于2011年7月19日将《行政复议申请书》转交该局政策法规处办理。至2011年7月29日,市国税局仍未作出是否受理的决定。那么,在本案中,该公司的复议申请是否超过法定复议申请期限?其复议申请是否可视为受理?受理期限如何确定?
I. Brief introduction of the case On May 17, 2011, Aosheng Trading Company received a “Tax Treatment Decision” from the Internal Revenue Service of a certain district to require the company to repay the value-added tax of 23,000 yuan. The company refused to accept the tax immediately and prepare for reconsideration. July 15, 2011 The company mailed the “Administrative Reconsideration Application” to the IRS through the EMS by the office. City IRS office on July 19, 2011 will be “an application for administrative reconsideration,” referred to the Office of Policy and Regulations Office. July 29, 2011, the city IRS has not yet made a decision whether or not to accept. In this case, then, whether the company’s application for reconsideration exceeds the statutory time limit for application for reconsideration or whether its application for reconsideration can be regarded as admissibility? How can the application period be determined?