最近,不少省、市税务机关来电来函,要求总局对中央、地方两套税务机构分设后的税务行政复议问题予以明确。国家税务总局经研究,现通知如下: 一、国家税务总局于1993年11月6日下发的《税务行政复议规则》继续有效。各级国家税务局、地方税务局均应严格依照执行。 二、中央和地方两套税务机构建立后, Recently, many provincial and municipal tax authorities have sent us a letter calling for clarification from the State Administration of Taxation on the tax administrative reconsideration issues after the separation of the two central and local tax authorities. After the study by the State Administration of Taxation, it is hereby notified as follows: I. The “Regulations on Tax Administrative Reconsideration” issued by the State Administration of Taxation on November 6, 1993 continue to be valid. All levels of state tax bureaus and local tax bureaus shall strictly abide by the regulations. Second, after the establishment of the two central and local tax authorities,