《税务行政复议规则》是税收法治建设的重要环节,需要适应社会经济发展和法制环境的变化适时修改完善。现行《规则》自2010年施行以来,对保障纳税人权利、指导税务行政复议工作发挥了积极的作用,但在适用中也逐渐暴露出一些问题。本文对其适用中存在的一些法律问题进行分析,并提出相应修改意见,以期为《规则》的进一步完善提供参考。 “Tax Administrative Reconsideration Rules” is an important part of the legal construction of tax revenue. It needs to be adapted and adapted to changes in the social and economic development and the legal environment in due course. Since the implementation of the “Rules” in 2010, it has played an active role in safeguarding taxpayers' rights and guiding tax administrative reconsideration work. However, some problems have gradually emerged in their application. This article analyzes some legal problems that exist in its application, and puts forward corresponding amendments, with a view to providing reference for the further improvement of the “Rules.”