第五十六条 是关于纳税人、扣缴义务人、纳税担保人同税务机关发生争议时,如何提起税务行政复议、如何提起行政诉讼,以及有关提起复议和提起诉讼的起诉期间的规定。 所谓行政复议,是指公民、法人或者其他组织,不服有关行政机关的行政处罚或者其他处理决定,依法向原处理机关或者其上级机关提出申诉,由原行政机关或上级机关对该行政处理决定是否合法与适当重新进行审议,并作出 Article 56 concerning the taxpayers, withholding agents, tax guarantors and tax authorities in disputes, how to bring the tax administrative reconsideration, how to bring an administrative lawsuit, as well as the relevant provisions of the prosecution period for reconsideration and lawsuit. The so-called administrative reconsideration means that citizens, legal persons or other organizations refuse to accept the administrative penalties or other handling decisions of the relevant administrative organs and file a complaint to the original handling authority or its superior authority according to law. The original administrative authority or a higher authority decides whether the administrative decision is legal With appropriate re-consideration and make