税务行政复议若干问题再析□张学瑞傅红伟税务行政复议，是指纳税人、扣缴义务人等税务当事人，对税务机关所做的具体行政行为不服，依法申请上一级税务机关对该具体行政行为的合法性和适当性进行审查并做出裁决的制度。我国的税务行政复议制度已逐步建立健全，在保障税务... Reexamination of Issues Concerning Tax Administrative Reconsideration □ Zhang Xuerui Fu Hongwei Tax administrative reconsideration refers to taxpayers and withholding agents and other tax clients who are not satisfied with the specific administrative actions taken by the tax authorities and apply for the tax authorities at a higher level to take charge of the specific administrative actions The legitimacy and appropriateness of the system of review and decision. China’s tax administrative reconsideration system has been gradually established and perfect, in the protection of tax ...