税务行政复议受理问题分析——新税务行政复议规则相关问题解读

Analysis of Acceptance of Taxation Administrative Review

税务行政复议制度是税务行政法领域基本的纠纷解决机制和救济程序,新《税务行政复议规则》的颁布和实施更是丰富了这一理论体系,特别是其中关于税务行政复议受理问题的规定较之旧的税务行政复议规则有很大的进步。

Rules on Taxation Administrative Review is one of the basic way to salve the dispute produced in Taxation Administrative Law domain.The publishment and practice of the New Rules on Taxation Administrative Review enrich the theoretical system of Taxation Administrative,especially,the rule of accepting Taxation Administrative Review,compared to the old Rules on Taxation Administrative Review.