The State Administration Of Taxation On Revising The Rules Of Tax Administrative Reconsideration Decision

Original Language Title: 国家税务总局关于修改《税务行政复议规则》的决定

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  The State administration of taxation decided to modify the tax administrative reconsideration rules as follows: article of the 19th, the first amendment as follows: "(a) specific administrative acts to the bureaus of State Taxation Bureau, State administration of taxation may apply for administrative reconsideration; specific administrative acts to the bureaus of local taxation Bureau, you have the option to apply for administrative reconsideration of local taxation, or the people's Governments at the corresponding level. "Second, to modify the 52nd to:" administrative review of evidence, including the following categories: "(a) documentary evidence" (b) exhibits "(c) audio-visual materials" (d) electronic data "(v) the testimony of a witness" (f) the statements of the parties "(VII) expert opinion" (h) transcripts, field notes. "Adding a paragraph to article, 86th, second paragraph:" the administrative review hearing is suspended during the period of conciliation, mediation.

"This decision shall take effect on February 1, 2016.

 

The tax administrative reconsideration rules pursuant to the present decision be revised and republished.

The tax administrative reconsideration rules (February 10, 2010, the State administration of taxation released 21st December 28, 2015, the State administration of taxation on modifying the tax administrative reconsideration decision amendments to rules)

Chapter I General provisions

First article to further play administrative reconsideration solution tax administrative dispute of role, protection citizens, and corporate and other organization of lawful rights and interests of, supervision and guarantees tax organ law exercise terms, according to People's Republic of China administrative reconsideration method (following referred to administrative reconsideration method), and People's Republic of China tax levy management method and People's Republic of China administrative reconsideration method implementation Ordinance (following referred to administrative reconsideration method implementation Ordinance), combined tax work actual, developed this rules.

A citizen, legal person or other organizations (hereinafter the applicant) that violations of their legitimate rights and interests of specific administrative acts of tax authorities, the tax administrative reconsideration bodies may apply for administrative reconsideration, tax administrative reconsideration bodies to handle administrative reconsideration matters governed by these rules.

Tax administrative reconsideration organs mentioned in article III of these rules (hereinafter referred to as the administrative body for reconsideration), refers to administrative review applications, conduct a review of specific administrative act and make decisions of administrative reconsideration of tax authorities.

Fourth administrative review should follow lawful, fair, open, timely and convenient principle.

Administrative reconsideration organs should establish the concept of administration according to law, strengthen the sense of responsibility and sense of service, fulfill our duties of administrative review, and any mistake shall be corrected to ensure correct implementation of the law.

The fifth administrative review bodies in the context of requests for administrative review of the applicant shall not be more unfavourable to the applicant's administrative reconsideration decision is made.

Article the applicant refuses to accept the decision on administrative reconsideration, administrative litigation can be brought before the people's Court according to law.

The seventh administrative body for reconsideration shall accept an application for administrative reconsideration shall not charge any fee to the applicant.

Eighth levels of Executive Heads of the tax authorities is the responsibility of administrative reconsideration should earnestly perform their duties and strengthen the administrative reconsideration of work organization and leadership.

Nineth administrative body for reconsideration shall be the applicant, the third party inspection case file information, inquiries, mediation, hearings, and other special places, and other requirements.

Tenth taxation authorities at all levels should increase the administrative reconsideration of basic inputs, promoting the construction of informatization of administrative reconsideration, with survey evidence of photographic, audio, video and computers needed for handling, scanning, projector, fax, photocopying equipment, guarantee handling transport and the corresponding revenues.

Chapter II the tax administrative reconsideration institutions and investee investee 11th levels of administrative reconsideration organs in charge of legal affairs institutions (hereinafter referred to as administrative reconsideration institutions) in accordance with the law on administrative reconsideration matters, carry out the following functions: (a) accept an application for administrative reconsideration.

(B) evidence from relevant organizations and researchers, access to documents and information.

(C) review the specific administrative act may apply for administrative reconsideration is legitimate and appropriate, the drafting of administrative reconsideration decision.

(D) the processing or transfer of these rules review application of the relevant provisions set out in article 15th.

(E) the respondent violated the administrative reconsideration law and its implementing regulations and the provisions of these rules, in accordance with the limits of authority and procedures for processing recommendations to the relevant departments.

(F) problems found in the study of administrative review, and make recommendations for improvement to the relevant authorities or departments in a timely manner, significant problems in time to report to the administrative reconsideration organ.

(G) the guidance and supervision of subordinate administrative reconsideration of tax authorities.

(VIII) matters of administrative litigation case management or organization management in responding.

(I) apply for administrative reconsideration cases compensation matters.

(J) apply for administrative reconsideration, litigation and compensation cases and statistics, reporting, filing and record major administrative reconsideration decision matters.

(11) other matters relating to the work of the administrative review.

12th levels of administrative reconsideration organs may set up a Commission on administrative review, study major, difficult cases, and put forward recommendations.

Administrative Review Committee should invite from the authority of staff with relevant expertise to participate.

13th administrative review staff should be compatible with the fulfilment of duties of administrative reconsideration of integrity, expertise and operational capacity, and their qualification as prescribed by the regulations for the implementation of the administrative reconsideration law. Third chapter tax administrative reconsideration range investee 14th article administrative reconsideration organ accepted applicants on tax organ following specific administrative behavior refuses to proposed of administrative reconsideration application: (a) tax behavior, including confirmed tax subject, and tax object, and tax range, and tax cuts, and duty-free, and rebate, and arrived buckle tax, and applies tax, and meter tax according to, and tax link, and tax term, and tax locations and tax levy way, specific administrative behavior, levy tax, and added received late fees, withholding obligations people, and

Units and individuals commissioned by the tax authorities of withholding, collecting payment, on behalf of the tax acts.

(B) acts of administrative license, the administrative examination and approval.

(C) invoice management actions, including sale, collection, receipt, and so on.

(D) the tax preservation measures, enforcement measures.

(E) the administrative penalty is: 1. a fine 2. confiscation of property and illegal income; 3. cessation of rights to export tax rebates.

(Vi) does not perform the following functions: 1. tax registration issued; 2. issuance, payment receipts, proof of outside business activities tax administration issued 3. administrative compensation 4. Administrative Awards; 5. other acts that do not perform their duties according to law.

(G) qualification.

(VIII) failing to confirm the tax payment guarantee.

(I) the disclosure of Government information in the specific administrative act.

(J) tax credit rating.

(11) the notified immigration authorities stop the behavior.

(12) other specific administrative acts.

15th article application people think tax organ of specific administrative behavior by according to of following provides not legal, on specific administrative behavior application administrative reconsideration Shi, can together to administrative reconsideration organ proposed on about provides of review application; applicants on specific administrative behavior proposed administrative reconsideration application Shi not know the specific administrative behavior by according to of provides of, can in administrative reconsideration organ made administrative reconsideration decided yiqian proposed on the provides of review application: (a) national tax General and State other sector of provides.

(B) the other provisions of the tax authorities at all levels.

(C) the provisions of local people's Governments at all levels.

(D) the provisions of the Department of the local people.

The provisions in the preceding paragraph does not include regulations.

Fourth chapter investee 16th tax administrative reconsideration jurisdiction at all levels of the specific administrative acts of the State administration of taxation, to its last State to its application for administrative reconsideration.

Article 17th of specific administrative acts of local tax bureaus at all levels, you can choose on which level local Inland Revenue apply for administrative reconsideration or the Inland Revenue Department of the people's Governments at the corresponding level.

Provincial, autonomous regional and municipal people's Congress and its Standing Committee, the people's Government of local taxation administrative review provisions of jurisdiction from its provisions. 18th the specific administrative acts of the State administration of taxation, State administration of taxation may apply for administrative reconsideration. Refuses to accept the decision on administrative reconsideration, the applicant can bring administrative proceedings, can also be applied to the State Council decision.

Decision of the State Council for final decision.

Article 19th of the following specific administrative acts of tax authorities, may apply for administrative reconsideration in accordance with the following provisions: (a) the specific administrative acts to the bureaus of State Taxation Bureau, State administration of taxation may apply for administrative reconsideration; specific administrative acts to the bureaus of local taxation Bureau, you have the option to apply for administrative reconsideration of local taxation, or the people's Governments at the corresponding level.

(B) the tax office (branch), the Inland Revenue Inspection Department of the specific administrative act undertaken at all levels, to which belong to its application for administrative reconsideration.

(Iii) two or more specific administrative acts of tax authorities made, tax authority may apply for administrative reconsideration on the common level; tax authorities together with other administrative bodies the specific administrative act undertaken, apply to their common administrative organ at a higher level of administrative review.

(Iv) repealed the tax authority is revoked by specific administrative act undertaken before, to continue to exercise its powers of taxation authorities apply for administrative reconsideration of tax authorities at a higher level. (E) fails to pay the fine to the tax authorities to add a fine decision, made the decision on administrative penalty may apply for administrative reconsideration of the tax authorities.

But refuses to accept the fine or to add a fine, together with the tax authority made the decision on administrative penalty apply for administrative reconsideration of tax authorities at a higher level.

The preceding paragraph (b), (c), (d) and (e) one of the circumstances listed, applicants may also submit specific administrative acts of local people's Governments at the county level administrative reconsideration under the local people's Governments at the county level transferred according to law.

The fifth chapter tax administrative reconsideration the claimant and the investee 20th partnership applying for administrative reconsideration of the applicant shall be approved by the administration of industry and commerce enterprises registered for the applicant, by a partner of the partnership Affairs on behalf of the company participate in the administrative reconsideration; other partner organizations may apply for administrative reconsideration, applying for administrative reconsideration by the partners.

Other than those provided for in the preceding paragraph does not have legal personality may apply for administrative reconsideration of other organizations, by the head of the Organization's main representative of the Organization in administrative reconsideration; no principals, representatives of other members elected by the joint participation of the Organization in the administrative review.

The 21st General meeting of shareholders, the shareholders of the joint-stock enterprises on behalf of, the Board believes that tax a specific administrative act infringing upon the legitimate rights and interests, can on behalf of enterprises applying for administrative reconsideration.

22nd Strip citizens of the right to apply for administrative reconsideration, his near relatives may apply for administrative reconsideration; citizens of the right to apply for administrative reconsideration is no capacity or with limited capacity, legal representative or agent may apply for administrative reconsideration.

Right to apply for administrative reconsideration of the legal person or other organization of merger, Division or termination that succeeds to its rights and obligations of the legal person or other organization may apply for administrative reconsideration.

During the 23rd administrative reconsideration, administrative reconsideration organ considers that an applicant other than the citizens, legal persons or other organizations and examined the specific administrative act interested, you can notice it as a third party to the administrative review.

During the administrative review, applicants other than the citizens, legal persons or other organizations with the tax review has an interest in the specific administrative act, may apply to the administrative reconsideration organ as a third party to the administrative review.

Does not participate in the administrative reconsideration of the third party, without prejudice to the administrative review hearing of the case.

24th non-specific administrative acts of Administration counterpart, but their rights are directly in the specific administrative act deprived, restricted or be given duties of a citizen, legal person or other organization, in administrative work when people do not apply for administrative reconsideration, you can separately apply for administrative reconsideration.

25th the same administrative reconsideration cases applicants of more than 5 people, 1 to 5 should be elected representatives to participate in the administrative review.

26th the applicant apply for administrative reconsideration of specific administrative acts, and the specific administrative acts of tax authorities to be the applicant.

27th applicant withholding of withholding acts, in charge of the withholding of the tax authorities to the applicant; the tax authorities on behalf of the tax acts of the units and individuals entrusted, commissioned the tax authorities to the respondent.

28th the tax authorities and laws and regulations authorized by the Organization to formulate specific administrative acts on behalf of the joint, the tax authorities and organizations authorized by the laws and regulations for the joint applicant.

On behalf of the tax authority together with other organizations to make specific administrative act, the tax authorities to the respondent.

29th the tax authorities in accordance with the laws, rules and regulations, higher specific administrative acts of the tax authority, approval authority for the respondent.

On major tax case procedure the applicant disagrees with the decision of the hearing where the tax authorities to the applicant of the Commission.

30th agency established by the tax authorities, organs or other tissue, laws and regulations authorized, in its own name a specific administrative act, the tax authority for the respondent. 31st the applicant, the third party may appoint 1 or 2 agents to participate in the administrative review. Of the applicant or the third party agent, power of attorney shall submit to the Agency of administrative reconsideration. Power of attorney shall set forth the matters entrusted, permissions, and deadlines. Citizens in special cases, it is not written, oral delegate. Commissioned by the oral, administrative reconsideration should be verified and recorded on the volume.

Rescission or change of applicants, third parties, and shall notify the Agency of administrative reconsideration.

By the applicants may not delegate the authority other than participation in the administrative reconsideration.

 the sixth chapter investee 32nd tax administrative reconsideration applications an applicant may know specific administrative act the tax authorities brought within 60 days from the date an application for administrative reconsideration.

Obstacles to the applicant due to force majeure or causes delays of statutory application period, deduction calculation of the term of the applicant shall be a waste of time.

33rd applicants to the 14th article of these rules (a) provision of acts, apply for administrative reconsideration should be made to the administrative reconsideration organ; administrative review decision, you can bring administrative proceedings.

Applicants apply for administrative reconsideration in accordance with the provisions of the preceding paragraph, must, in accordance with the tax authorities in accordance with laws and regulations to determine the amount, duration, pay or remit taxes and late fees, or provide a corresponding guarantee can only be paid in taxes and fees ' time or the guarantees to be provided by specific administrative acts of tax authorities apply for administrative reconsideration within 60 days from the date of the confirmation. The applicant to provide security in the form of guarantee, mortgage and pledge. Specific administrative acts of tax authorities shall on suretyship, credit review, does not have the qualifications prescribed by law or their inability to guarantee, the right to refuse.

Specific administrative acts of tax authorities shall set forth the mortgagor, the pledgor to provide mortgage guarantees, collateral review does not meet the legal requirements of mortgage guarantee, hypothecation, does not confirm.

34th applicants to the 14th article of these rules (a) other than those provided for other specific administrative acts, may apply for administrative reconsideration, or directly to the Court of administrative proceedings.

The applicant fails to pay the fine to the tax authorities to add a fine decision, should pay in fines and penalty, and then applying for administrative reconsideration.

35th article of the rule 32nd calculation of administrative reconsideration application deadline specified in the first paragraph, in accordance with the following provisions: (a) the specific administrative act, from the date on which the specific administrative act.

(B) set forth the legal instruments directly to a specific administrative act, from the date on which the person signed for it.

(C) set forth the specific legal instrument of the administrative act may be served by post, since the addressee on receipt of the message receipt date calculation; no mail receipt, since the addressee on the date of signature on the delivery receipt.

(D) the specific administrative act through informed by notice served on the person in accordance with law, counted from the date of expiration of the time provided notice.

(E) the specific administrative act the tax authorities failed to inform the applicant, afterthought told, since the applicant received supplements inform the tax authorities of the date of notification.

(Vi) the applicant can prove that the applicant knew the specific administrative act, since the evidence prove that it knows the specific date on which the administrative act.

Specific administrative act the tax authorities according to law shall be served on the applicant legal instruments without, as the applicant did not know the specific administrative act.

36th article sixth of the applicant in accordance with the administrative review law (VIII), (IX) and (x) require the tax authorities to perform their statutory duties, the tax authorities failed to carry out, an application for administrative reconsideration period calculated in accordance with the following provisions: (a) performance period, calculated from the date of expiry of the time limit for performance.

(B) no implementation period, calculated from the tax authorities received the application at least 60 days.

37th the specific administrative acts of tax authorities on the applicant's rights and obligations could adversely affect the, apply for administrative reconsideration should be informed of their rights, term of application for administrative reconsideration and the administrative review.

38th writing may apply for administrative reconsideration of the applicant can be submitted in person, by post or fax or any other means to present an application for administrative reconsideration.

Conditions proposed by the administrative body for reconsideration may be made through e-mail application for administrative reconsideration.

To apply for administrative reconsideration by facsimile, e-mail, administrative reconsideration organs shall review and confirm the applicant's identity and reconsideration of matters.

39th article applicants written application administrative reconsideration of, should in administrative reconsideration applications in the contains Ming following matters: (a) applicants of basic situation, including citizens of name, and gender, and was born years, and ID pieces number, and work units, and residence, and postal code, and contact phone; corporate or other organization of name, and residence, and postal code, and contact phone and statutory representative people or main head of name, and positions.

(B) the applicant's name.

(C) requests for administrative review, the main facts and reasons may apply for administrative reconsideration.

(D) the signature or seal of the applicant.

(E) the date of application for administrative reconsideration.

40th orally the applicant may apply for administrative reconsideration, administrative reconsideration institutions shall, in accordance with the provisions of rule 39th, making an application for administrative reconsideration on the spot records, applicants to check or read to the applicant, and confirmed by the applicant.

The 41st under any of the following circumstances, the applicant shall provide evidence of: (a) that the applicant fails to perform the statutory duties of, provide requirements is to perform the statutory duties of the applicant and the respondent failed to carry out the proof.

(B) may apply for administrative reconsideration when I present my administration claims, provide proof of the damage caused by the specific administrative act against material.

(C) the provisions of laws and regulations require the applicant to provide documentary evidence of the other. 42nd staggered by the applicant when applicants apply for administrative reconsideration, administrative reconsideration organ change shall inform the applicant on the respondent.

Applicant does not change the applicant's, administrative reconsideration organs inadmissible or dismiss an application for administrative reconsideration.

Article 43rd applicants to administrative reconsideration bodies may apply for administrative reconsideration, administrative reconsideration organs have been accepted, applicants shall not be brought before the people's Court within the statutory period of administrative reconsideration of administrative litigation; applicant filed a suit before the administrative litigation, has been accepted by the peoples Court shall apply for administrative reconsideration.

Seventh chapter Tax Administration reconsider accepting investee 44th application for administrative reconsideration in accordance with the following provisions of the administrative body for reconsideration shall be accepted: (a) belonging to the scope of administrative reconsideration of the provisions of this rule.

(B) in the official application is filed within the time limit.

(C) applicants with clear and consistent with the provisions of the respondent.

(D) the applicant has an interest in the specific administrative act.

(E) specific requests for administrative review, and reason.

(F) subject to these rules the conditions set forth in the 33rd and 34th.

  (VII) belonging to receive an application for administrative reconsideration of the scope of administrative reconsideration organs functions.

(VIII) other administrative reconsideration organs has not been accepting an application for the same administrative review, the people's courts have not accepted the same administrative proceedings in respect of the same facts. The 45th after receiving an application for administrative reconsideration of administrative reconsideration organs should be reviewed in the 5th and deciding whether to accept.

Application for administrative reconsideration for does not comply with the rules, decide not to accept, and to inform the applicant in writing.

Do not fall within the accepted an application for administrative reconsideration, it shall notify the applicant to submit to the administrative body for reconsideration.

The administrative reconsideration organ received an application for administrative reconsideration is not in accordance with the provisions of the preceding paragraph after the term review and decided not to accept, considered inadmissible.

Article 46th in conformity with the provisions of administrative reconsideration, administrative reconsideration shall be accepted from the date of receipt; accepts an application for administrative reconsideration, and shall inform the applicant in writing. 47th administrative reconsideration application materials are incomplete, unclear, administrative reconsideration institutions can receive an application for administrative reconsideration 5th by notice in writing to the applicant of the date correction. Correction notice shall set forth the matters requiring correction and reasonable correction period.

Without any justified reason, the time limit is not corrected, treated as abandoned an application for administrative reconsideration of the applicant.

Correct application materials used are not included in the administrative review hearing expires.

48th by the tax authority that administrative body for reconsideration shall not accept an application for administrative reconsideration of unfounded, can urge them to accept push still does not accept the order within accepted.

Superior tax authorities believe that an application for administrative reconsideration does not meet the statutory conditions, it shall notify the applicant.

49th by the tax authority deems it necessary, can be directly accepted or questioned the jurisdiction of subordinate tax authorities administrative reconsideration cases.

50th article to apply for administrative reconsideration should be made to the administrative reconsideration organ for administrative review decision to initiate specific administrative acts in administrative litigation to the people's Court, decision of the administrative body for reconsideration shall not accept or accepted later than administrative review period does not respond, the applicant can be on the date of receipt of the written decision of inadmissibility or administrative reconsideration within 15th days of the expiration, filed administrative proceedings to a people's Court according to law.

In accordance with the provisions of this rule 83rd extension of administrative reconsideration to extend after the expiration of the time for administrative reconsideration.

51st non-stopping enforcement during administrative review specific administrative act; but one of the following circumstances, you can stop the implementation of: (a) are deemed necessary to suspend.

(B) the administrative body for reconsideration deems it necessary to suspend.

(C) the applicant ceases to perform, the administrative reconsideration organ considers the request to be reasonable, decided to stop the execution.

(D) suspension of execution of legal provisions.

The eighth chapter investee 52nd administrative reconsideration of tax administration reconsider evidence evidence consists of the following categories: (a) the documentary evidence and (ii) evidence, (iii) audio-visual materials; (d) electronic data; (e) the testimony of a witness, (f) the statements of the parties, (VII) expert opinions, (VIII) transcripts, field notes.

53rd in the administrative review, the respondent bears the burden of proof for its specific administrative acts. 54th administrative reconsideration organ should be a comprehensive review of the evidence. Review administrative review cases of administrative reconsideration organs, should be based on evidence based on the facts of the case.

Final evidence should have legitimacy, authenticity and relevance.

  The 55th, an administrative body for reconsideration shall, in accordance with the specific circumstances of the case, from reviewing the legality of evidence in the following areas: (a) evidence of compliance with the prescribed form.

(B) evidence obtained in conformity with laws, rules, regulations and judicial interpretation of the provision.

(C) affect the validity of other illegal evidence.

56th administrative body for reconsideration shall, in accordance with the specific circumstances of the case, review the authenticity of evidence from: (a) reasons of evidence.

(B) discovers evidence of environments.

(C) evidence are originals, originals, copies, reproductions and originals or articles of compatibility.

(D) provide evidence or witnesses and administrative review if the participant has a stake.

(E) other factors affect the authenticity of the evidence.

57th administrative body for reconsideration shall, in accordance with the specific circumstances of the case, review the relevance of the evidence in the following areas: (a) the relationship between evidence and facts have proved that.

(B) the relevance of the evidence and facts.

(C) other factors that affect the relevance of evidence.

  Following evidence shall not be used as a basis of the 58th article basis: (a) violation of legal procedures to collect evidence.

(B) to steal, stealing recording and wiretapping, and other means to obtain evidence material infringes the legitimate rights and interests.

(C) to inducement, fraud, coercion and violence or other improper means to obtain the evidence.

(D) no legitimate reason beyond the time provided evidence.

(E) no justification for refusing to provide original, original, and no other evidence confirms, and the other copies of the evidence, that are not authorized reproductions.

(Vi) the evidence cannot distinguish between truth and falsehood.

(VII) does not correctly express the will of the witness's testimony.

  (VIII) does not have the legitimacy and authenticity of other evidence.

Administrative reconsideration in accordance with this rule 11th (b) gained on its responsibilities under the relevant materials shall not be used as evidence in support of specific administrative act of the applicant.

59th in the administrative review process, the respondent to the applicant and any other relevant organizations or individuals is not allowed to collect evidence.

60th administrative reconsideration institutions when deemed necessary, investigation and evidence collection. Administrative review to relevant organizations and personnel staff survey to obtain evidence, can read, copy, and access to the relevant documents and information, to ask the person concerned. When the investigation, administrative review staff members shall not be less than 2, and shall provide the parties and the relevant persons to produce documents.

Survey work of the staff in the unit and shall cooperate with the administrative review, and may not refuse or obstruct.

Site inspection, site inspection time not included in the trial period of administrative review.

61st to the applicant and the third party may have access to the respondent's written responses, evidence, based on the specific administrative act, and other related materials, in addition to involving State secrets, business secrets or personal privacy, administrative reconsideration bodies may not refuse. Nineth chapter tax administrative reconsideration review and decided that the investee 62nd administrative reconsideration body should accept an application for administrative reconsideration within 7th day of, will make a written copy of the application for administrative reconsideration or administrative reconsideration request copy sent by the applicant.

Being the applicant shall receive a copy of the application or from the date of application copies of transcripts, 10th in the written replies and submitted the original specific administrative act evidence, evidence and other relevant material.

The specific administrative acts of the State administration of taxation may apply for administrative reconsideration cases, hosted by the original specific administrative act of the relevant bodies provide written responses to the administrative review body, and had to make a specific administrative act evidence, evidence and other relevant material.

63rd administrative review cases before the administrative reconsideration, administrative reconsideration should consist of 2 or more staff are invited to attend.

64th written review approaches to the principle of administrative reconsideration, but applicants requesting or administrative reconsideration bodies may consider necessary, should listen to the views of the applicant and the respondent and the third party, and to relevant organizations and researchers to understand the situation. 

65th on major and complex cases or administrative reconsideration request, the applicant considers it necessary, it can take the form of hearing proceedings.

66th administrative reconsideration institutions decided to hold a hearing, the hearing should be held in time, place and specific requirements, notify the applicant, the respondent and the third party.

Third person fails to attend the hearing and does not affect the holding of hearings.

67th hearing shall be held in public but involve State secrets, business secrets or personal privacy exception.

68th administrative reconsideration hearing shall be not less than 2 persons, the hearing officer designated by the administrative reconsideration. 69th record shall be kept of the hearing.

The applicant and the applicant should confirm that the hearing and the third party content.

Administrative review hearing shall be attached to the volume, as a basis for administrative reconsideration cases.

70th of administrative reconsideration organs shall review the applicant's specific administrative act on the basis of factual evidence, legal procedures, legal basis and set the rights and obligations of the legality and appropriateness of content.

71st applicants before deciding to withdraw an application for administrative reconsideration of administrative reconsideration, agreed by the administrative review bodies, may be withdrawn. Applicant withdraws the application for administrative reconsideration shall apply for administrative reconsideration on the same facts and grounds.

However, the applicant can prove that the withdrawal of an application for administrative reconsideration except where contrary to the real intention. During the 72nd administrative reconsideration the respondent to change the original specific administrative act, without prejudice to the administrative review hearing of the case.

However, the applicant withdraws an application for administrative reconsideration except in accordance with law. 73rd in applying for administrative reconsideration, the applicant, made pursuant to this rule article 15th joint applications for review of the relevant provisions, administrative reconsideration organ on the right should be dealt with according to law in the 30th; right, should be in accordance with legal procedure in the 7th step by step forwarded to the administrative organ competent to deal with processing, competent to deal with the administrative organ shall, within 60 days of treatment.

During processing, suspended the review of specific administrative acts. The 74th of administrative reconsideration organs when reviewing the specific administrative act of the respondent, do not think its legal, the authorities competent to deal with, should be dealt with according to law in the 30th; right, should be in accordance with legal procedure in the 7th step by step forwarded to the State competent to deal with according to law.

During processing, suspended the review of specific administrative acts.

75th administrative reconsideration institutions should review comments on the specific administrative act of the respondent, subject to the approval of the head of the administrative body for reconsideration, administrative reconsideration decision made in accordance with the following provisions: (a) the specific administrative act, the facts are clearly ascertained, is conclusive, the application properly, procedure, as appropriate, decides to maintain.
(B) the applicant fails to perform the statutory duties of, its performed within a certain period.

(Three) specific administrative behavior has following case one of of, decided revoked, and change or confirmed the specific administrative behavior illegal; decided revoked or confirmed the specific administrative behavior illegal of, can ordered was applicants in must term within again made specific administrative behavior: 1. main facts not clear, and evidence insufficient of; 2. applies according to errors of; 3. violation statutory program of; 4. beyond terms or abuse of; 5. specific administrative behavior obviously improper of.

(D) by the applicant are not in accordance with the provisions of the present rule 62nd written replies submitted the original specific administrative act evidence, evidence and other relevant material, considered the specific administrative act, there is no evidence, based on, decided to revoke the administrative act.

76th administrative body for reconsideration shall be ordered to be new specific administrative act is made by the applicant, the applicant may, on the same facts and grounds and the original specific administrative act the same or essentially the same specific administrative act; but the administrative reconsideration organ to the original specific administrative act's violation of legal procedures, decided to withdraw, the respondent renewed except where a specific administrative act.

Administrative reconsideration orders the respondent conducted a specific administrative act, the respondent shall not make decisions more unfavourable to the applicant; but the administrative reconsideration organ with the original specific administrative act the main facts are not clear, evidence of inadequate or wrong application based on decision to withdraw, the respondent renewed except where a specific administrative act.

77th under any of the following circumstances, the administrative reconsideration organ may decide to change: (a) the facts are clearly ascertained and the evidence procedure is legal, but the appearance of impropriety or applicable according to the error.

(B) unclear facts, insufficient evidence, but the facts are clearly identified by the administrative reconsideration organ to hear, and substantiated.

  78th under any of the following circumstances, dismissed by the administrative body for reconsideration shall determine an application for administrative reconsideration: (a) the applicant considers the tax authority fails to perform the statutory duties shall apply for administrative reconsideration, administrative reconsideration bodies found after accepting the tax authority does not have a corresponding legal duties or accept previously have fulfilled their statutory duty.

  (B) after accepting an application for administrative reconsideration, and found that the application does not comply with the administrative reconsideration law of administrative reconsideration and its implementing regulations and admissible under the provisions of this rule. Superior tax authorities believe that the administrative body for reconsideration dismissed an application for administrative reconsideration of unfounded, should be ordered to resume accepting.

Administrative reconsideration organs conducting administrative reconsideration application period shall levy rejected the delay time is calculated.

During the 79th administrative reconsideration, any of the following circumstances, the administrative reconsideration suspension: (a) as the applicant's death, his close relatives had yet to determine whether to participate in the administrative review.

(B) as citizens lose their ability to participate in the administrative reconsideration of the applicant, legal representatives participate in the administrative reconsideration has not been determined.

(C) the applicant's termination of legal person or other organization, person succeeding to its rights and obligations has not been determined.

(D) as the citizens of the applicant was declared missing or unaccounted for.

(V) the applicant and respondent due to force majeure cannot take part in the administrative review.

(Vi) administrative reconsideration organs on account of force majeure temporarily unable to perform his duties.

(G) the law applicable to cases involving issues require explanation or confirmation from the authority.

(H) the case needs to be based on the outcome of other cases, and in other cases before the Court.

  (IX) other circumstances that require suspension of administrative reconsideration.

  Reasons for terminating the administrative reconsideration after elimination, recovery of administrative review cases processed without delay.

The administrative reconsideration suspension, restoration of administrative review cases heard, shall inform the applicant, the respondent and the third party.

During the 80th administrative reconsideration, any of the following circumstances, administrative reconsideration of termination: (a) the applicant to withdraw an application for administrative reconsideration, administrative reconsideration institutions allowed to withdraw.

(B) as the applicant's civil death, no near relatives or their close relatives to give up rights of administrative reconsideration.

(C) the applicant's termination of legal person or other organization, the person succeeding to its rights and obligations to give up rights of administrative reconsideration.

(D) the applicant and the respondent in accordance with the provisions of the present rule 87th, administrative reconsideration institutions permitted to reach a settlement.

(E) administrative reconsideration applications later, found the administrative reconsideration organ being accepted before the Department, or the people's Court has accepted.

In accordance with the first paragraph of this rule 79th in subparagraph (a), (b), (c) provision to suspend administrative review, full 60-day administrative review because of the discontinuation of elimination, termination of administrative reconsideration.

81st of administrative reconsideration organs orders the respondent conducted a specific administrative act, the respondent shall, within 60 days of a new specific administrative act; complex, no new specific administrative act is made within the prescribed period, approved by the administrative reconsideration organ, you can delay, but not later than 30th.

Citizens, legal persons or other organizations against the respondent conducted a specific administrative acts, may apply for administrative reconsideration or bring an administrative suit.

82nd in applying for administrative reconsideration, the applicant can request administrative compensation together, administrative reconsideration organs to comply with the provisions of the law on State compensation shall pay, in deciding to revoke or alter a specific administrative act or confirm when the specific administrative act unlawful, shall decide the respondent compensation according to law.

In applying for administrative reconsideration, the applicant did not submit requests for administrative compensation, administrative reconsideration law decided to withdraw, change the original specific administrative act of taxes, fees, fines, and the seizure, seizure of property and other coercive measures, and shall at the same time ordering the applicant to refund tax, surcharge and fines, mandatory measures such as release of property from seizure, attachment, or compensation for the price. 83rd administrative body for reconsideration shall, within 60 days from the date of acceptance of the application of administrative reconsideration decision.

Situation is complex, cannot make a reconsideration decision within the prescribed period, approved by the heads of administrative reconsideration organs, may be appropriately extended, and inform the applicant and the respondent, but delay not later than 30th.

Administrative administrative reconsideration decision reconsideration shall make a written administrative reconsideration decision, and affix the seal of the administrative body for reconsideration.

Once the administrative reconsideration decision is served, shall come into legal effect.

  84th article the respondent shall perform the administrative reconsideration decision.

Respondent fails to fulfill, the unjustified delay in the fulfilment of administrative reconsideration decision, administrative reconsideration organs or the superior tax authorities shall order the deadline to fulfil.

85th applicant or third party fails to bring or carry out an administrative reconsideration decision, or failure to perform a final administrative decision, in accordance with the following provisions: (a) maintain a specific administrative act of an administrative reconsideration decision, specific administrative acts of tax authorities by law enforcement, or the people's Court for compulsory execution.

(B) the administrative reconsideration decision modifying the specific administrative acts, enforced by the administrative reconsideration organ, or the people's Court for compulsory execution.

Tenth chapter tax administrative reconsideration reconciliation and mediation investee 86th article on following administrative reconsideration matters, according to voluntary, and legal of principles, applicants and was applicants in administrative reconsideration organ made administrative reconsideration decided yiqian can reached reconciliation, administrative reconsideration organ also can mediation: (a) exercise free CD volume right made of specific administrative behavior, as administrative punishment, and approved tax, and determine should tax proceeds rate,.

(B) Executive compensation.

(C) the award.

(D) other specific administrative act of rationality.

Administrative review trial period during the conciliation, mediation is suspended. 87th of the claimant and the respondent reached a settlement, and shall submit to the administrative review body a written settlement agreement.

Reconciliation does not harm the public interests and the legitimate rights and interests of others, administrative reconsideration should be permitted.

88th upon termination of administrative reconsideration of administrative reconsideration institutions permit reconciliation, the applicant may, on the same facts and grounds to apply for administrative reconsideration again.

89th mediation shall conform to the following requirements: (a) respect the will of the applicant and the respondent.

(B) identified on the basis of the facts of the case.

(C) follow the principles of objective, fair and reasonable.

(D) you will not harm the public interests and the legitimate rights and interests of others.

90th mediation of administrative reconsideration organs in accordance with the following procedure: (a) the consent of the applicant and the respondent agreed.

(B) listen to the views of the applicant and the respondent.

(C) the proposed solution.

(D) reach a mediation agreement.

(E) make a written administrative reconsideration, mediation. 91st conciliation statement shall set forth the administrative reconsideration of administrative reconsideration request, facts, reason and result of the conciliation, and affix the seal of the administrative body for reconsideration.

Administrative review mediation agreement signed by the two parties, which have the force of law.

Mediation no agreement, mediation or administrative reconsideration does not take effect, the administrative reconsideration organ shall promptly make an administrative reconsideration decision.

Applicants not fulfilling the administrative reconsideration of the 92nd article mediation, legally enforced by the respondent, or the people's Court for compulsory execution. The 11th chapter tax administrative reconsideration guidance and monitoring of investee 93rd taxation review authorities at various levels shall strengthen the supervision of the fulfilment of duties of administrative reconsideration.

Administrative reconsideration institutions responsible for the administrative reconsideration system supervision, guidance.

94th tax authorities at all levels should establish and improve the responsibility system of administrative reconsideration, administrative reconsideration into the target responsibility system of the unit.

95th tax authorities at all levels should be in accordance with the rights and responsibilities through regular inspections, checks and other means, check the subordinate administrative reconsideration of tax authorities, and timely feedback the results to interested parties. 96th during administrative review the administrative reconsideration organ found the respondent and other related administrative acts of subordinate tax authorities illegal or require rehabilitation, administrative review submissions can be made.

Relevant organs shall receive administrative review within 60 days of the date of submission will correct the related administrative violations or do a follow-up report of administrative reconsideration organs.

During administrative review the administrative review body found that laws, rules and regulations in the General problems, administrative reconsideration of proposals can be made, to the relevant authorities to improve systems and recommendations for improving administrative enforcement.

97th under provincial tax authorities at all levels should regularly up the tax authorities submit administrative review, prosecution and compensation statistics and analytical reports, major administrative reconsideration decision is reported in a timely manner the administrative reconsideration organ at a higher level for the record.

98th administrative reconsideration institutions shall, in accordance with the provisions of administrative reconsideration cases filing.

Administrative review case files shall be in accordance with the administrative reconsideration application filing separately bound, case volume serial number, directory specification for clear, complete information, classification, binding order.

99th administrative reconsideration body should organize regular administrative review staff training and communication, improving the professional quality of staff of administrative reconsideration. 100th of administrative reconsideration organs shall summarize the administrative review.

On administrative reconsideration of work units and individuals that have achieved outstanding successes, recognition and rewards in accordance with the relevant provisions.

12th chapter supplementary articles article 101th administrative reconsideration, administrative reconsideration organ staff and tax administrative reconsideration of the respondent, in violation of administrative review provisions of the Act and its implementing regulations and the rules shall be dealt with according to law.

The 102th aliens, stateless persons or foreign organizations in the People's Republic of China territory to the tax authority may apply for administrative reconsideration, these rules shall apply. 103th administrative reconsideration organ in the administrative reconsideration, administrative review can be used in a dedicated chapter.

Administrative review special seal and the seal of the administrative body for reconsideration shall have the same effect in the administrative review.

Calculated during the 104th of administrative reconsideration and administrative reconsideration service of instruments, in accordance with the provisions of the code of civil procedure, service during implementation.

The rules on administrative reconsideration period on "5th", "7th" requirement means working days, excluding holidays.

105th these rules come into force on April 1, 2010, February 24, 2004, released by the State administration of taxation on the tax administrative reconsideration rules (interim) (the State administration of taxation, 8th) repealed simultaneously.

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