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.
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 taxation administrative reconsideration organ shall accept the application, make an administrative reconsideration decision and apply the present Rules thereto.
加强相关配套制度建设，建立税务行政公开制度以完善对税务行政复议的行政和司法监督。
We also should strengthen related system construction and establish taxation administrative reconsideration open system as to strengthen administrative and low supervision.
第七条各级税务机关发生的行政复议、诉讼费用在行政经费中开支。
Article 7 Expenses incurred in administrative review and litigation in the tax authorities at all levels shall be covered by administrative budget.
第七条各级税务机关发生的行政复议、诉讼费用在行政经费中开支。
Article 7 Expenses incurred in administrative review and litigation in the tax authorities at all levels shall be covered by administrative budget.
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