行政复议决定是指行政复议机关通过复议审理，在查明事实的基础上，依照法律、法规和规章以及其他规范性文件，对有争议的具体行政行为是否合法、适当作出的判断和处理。
行政复议决定的法律效力是行政复议制度的生命力。
The decision is the life of administrative reconsideration system itself.
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.
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