什么是税务行政复议: 所谓税务行政复议:即纳税人、扣缴义务人、纳税担保人对税务机关所做的征税决定及处罚决定不服,或认为税务机关行政行为侵犯其合法权益时,按照法定程序和条件向作出该行政行为的上一级行政机关或法定机关提出申诉,要求税务机关重新裁决的程序制度。这是纳税人享有的一项重要权利。 What is the tax administrative reconsideration: The so-called tax administrative reconsideration: the taxpayers, withholding agents, tax guarantors on the tax authorities to make tax decisions and penalties for refusing to accept, or that the tax authorities administrative violations of their legitimate rights and interests, according to Statutory Procedures and Conditions Appeal a petition to the administrative organ at the next higher level or the legal organ that made the administrative act and require the tax authority to re-determine the procedural system. This is an important taxpayer’s right.