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为了进一步贯彻实施《行政诉讼法》、《税收征收管理法》和《行政复议条例》,加强对税务行政复议应诉工作的指导,促进各级税务机关全面、准确、规范地开展税务行政复议应诉工作,更好地维护和监督税务机关依法行使职权,保护纳税人的合法权益,国家税务总局决定建立税务行政复议应诉案件材料的报送制度。国家税务总局现将有关事项通知如下:
In order to further implement the “Administrative Procedure Law”, “Tax Collection and Administration Law” and “Regulations on Administrative Reconsideration,” strengthen guidance on tax administrative reconsideration and response work, and promote the tax authorities at all levels to conduct a comprehensive, accurate and standardized tax administrative reconsideration should be V. Work to better safeguard and supervise the tax authorities in exercising their functions and powers according to law and protect the legitimate rights and interests of taxpayers. The State Administration of Taxation has decided to establish a filing system for case materials for responding to tax administrative reconsiderations. The State Administration of Taxation will now notify the relevant issues as follows: