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根据财政部(91)财法字10号文整理解答如下: 问:公民、法人和其他组织对财政机关哪些具体行政行为不服可以提出复议申请? 答:①对加收滞纳金、罚款、没收财物等行政处罚不服的;②对财产的扣押、冻结、变卖和扣款等行政强制措施不服的;③认为财政机关侵犯法律、法规规定的财产、资金经营自主权的;④认为符合法定条件申请批准购买专控商品或者颁发其他证照,财政机关拒绝批准、颁发或者不予答复的;⑤认为财政机关违法要求履行缴纳税款、利润或其他财政收入等义务的;⑥认为财政机关侵犯其他人身权、财产权的;⑦财政法律、法规规定可以提出行政诉讼或者可以申请复议的其他具体行政行为。
According to the Ministry of Finance (91) Cai Fa Zi No. 10 collation to answer the following: Q: Citizens, legal persons and other organizations on the specific administrative acts of the financial authorities can apply for reconsideration? A: ① additional late fees, fines, confiscation of property, etc. (2) refusing to accept administrative enforcement measures such as seizure, freezing, sale and debit of property; (3) considering that the financial authorities violate the property and fund management autonomy stipulated by laws and regulations; (4) applying for approval of purchase in accordance with the statutory conditions (1) If the financial organ refuses to approve or issue or refuses to grant a reply, it shall specifically control the commodity or issue other licenses, and the financial organ refuses to approve, issue or fail to reply; (5) It considers that the financial organ violates the law and requires it to fulfill its obligation to pay taxes, profits or other financial revenues; ; ⑦ Financial laws and regulations may provide administrative litigation or other specific administrative acts that may apply for reconsideration.