风险点一点对于税务部门作出的行政处理决定,纳税人有向行政复议机关申请行政复议和向人民法院提起行政诉讼的权利。但是这两种权利是有规定程序的,运用得当,能保障纳税人的合法权益;运用不当,合法权益将无法得到保障。案例说一说小蔡是一名当红歌手,拥有众多“粉丝”。最近,她在内地举办了一场大型个人演唱会。演唱会座无 Risk point A bit for the tax department to make the administrative decision, the taxpayer to the administrative reconsideration agency to apply for administrative reconsideration and the people’s court proceedings to bring the right. However, these two kinds of rights are prescribed procedures and properly applied to protect the legitimate rights and interests of the taxpayers. If they are improperly used, the legitimate rights and interests can not be guaranteed. Case to say Xiao Cai is a popular singer, with many “fans ”. Recently, she held a large-scale personal concert in the Mainland. Concert seat without