税务行政复议是我国行政复议制度的一个重要组成部分。税务行政复议是指当事人(纳税人、扣缴义务人、纳税担保人及其他税务当事人)不服税务机关及其工作人员作出的税务具体行政行为,依法向上一级税务机关(复议机关)提出申请,复议机关经审理对原税务机关具体行政行为依法作出维持、变更、撤销等决定的活动。
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但是纳税义务前置于税务行政复议的规定,存在诸多缺陷。
But the providing of pay taxes duty prior to tax administration reconsider exists many defects.
应当取消税务行政复议前置条件,保障纳税人申请救济的基本权利。
This article argues that compulsory administrative reconsideration should be cancelled in order to let taxpayers choose dispute procedure freely, at the same time, the pre-requisition for adm...
税务行政复议机关受理行政复议申请,作出行政复议决定,适用本规则。
The Rules are applicable to taxation administrative review authorities in accepting the application for review and in making decisions on administrative review.
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