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1999年4月 ,第九届全国人民代表大会常务委员会第九次会议通过了《中华人民共和国行政复议法》 ,并于1999年10月1日起实施。这是我国社会主义民主与法制建设的一件大事。它对于加强政府法制建设 ,提高行政执法水平 ,保护公民、法人和其他组织的合法权益 ,必将起到推动作用。为了贯彻和落实《行政复议法》 ,国家税务总局于去年9月颁布了新的《税务行政复议规则》(试行) ,并于去年10月1日开始实施。《行政复议法》、《税务行政复议规则》(试行)的颁布与实施 ,为广大纳税人提供了如何保护自己合法权益的法律依据。那么 ,什么是税务行政复议?纳税人对税务机关的哪些行为可以提起税务行政复议?应向谁提起税务行政复议?复议机关有哪些法定职责?纳税人在复议申请中有哪些法律上的权利和义务?针对这些问题 ,本着服务于基层、服务于纳税人的目的 ,本刊将以“税务行政复议法律知识问答”的形式 ,刊登这方面有关内容 ,以飨读者。
In April 1999, the Ninth Standing Committee of the Ninth National People’s Congress passed the Administrative Reconsideration Law of the People’s Republic of China, which came into force on October 1, 1999. This is a major event for the construction of socialist democracy and legal system in our country. It will certainly play a catalytic role in strengthening the legal system of the government, improving the level of administrative law enforcement, and protecting the legitimate rights and interests of citizens, legal persons and other organizations. In order to implement and implement the “Administrative Reconsideration Law,” the State Administration of Taxation issued a new “Tax Administrative Reconsideration Rules” (Trial Implementation) in September last year and implemented it on October 1 last year. The promulgation and implementation of the “Administrative Reconsideration Law” and “Tax Administrative Reconsideration Rules” (for Trial Implementation) have provided the general taxpayers with the legal basis on how to protect their legitimate rights and interests. So, what is the tax administrative review? Taxpayers on what the tax authorities can bring tax administrative reconsideration? Who should be brought to tax administrative reconsideration? Reconsideration of the statutory duties of the agency? Taxpayers in the reconsideration of what are the legal rights and Obligations? To address these issues, in order to serve the grass-roots level, the purpose of serving taxpayers, the publication will be “tax administrative reconsideration of legal knowledge and answers” in the form, published in this area to readers.