目次一、反倾销税复议制度中的理论争议(一)复议机关的独立性(二)反倾销行政复议机关(三)征收反倾销税最终决定的复议是否可以由国务院进行最终裁决(四)是否将在征税过程中可能涉及的一些抽象行政行为纳入复议范围(五)征收反倾销税决定的复议内容和方式二、反倾销税司法审查制度的完善(一)反倾销税司法审查的受案范围(二)反倾销税司法审查适格当事人的确定(三)我国反倾销税进行司法审查的标准(四)管辖法院的确定在对税收行为进行规制的过程中,不可避免地会发生冲突,从而产生争 First, the theoretical controversy in the anti-dumping tax reconsideration system (a) the review of the independence of organs (two) the anti-dumping administrative reconsideration authority (c) the imposition of anti-dumping duties final decision whether the final decision by the State Council (d) Some abstract administrative acts that may be involved in the tax process are included in the review scope (5) Contents and methods of the reconsideration of anti-dumping duties decision (II) Perfection of the judicial review system of anti-dumping duties (I) (3) Criteria for Judicial Review of Anti-dumping Duties in China (IV) Determination of Jurisdictional Courts Conflicts inevitably occur during the process of regulating taxation activities, thus creating disputes