Tax administrative review

Then introduces the function of the tax administrative review, including the function of protecting the legitimate rights of taxpayers: the tax authorities of self-monitoring function: reduce administrative proceedings v. tired.

其次介绍了税务行政复议的功能，其中包括保护纳税人合法权利的功能；税务机关自我监督的功能；减少行政诉讼的诉累。

Tax payers have the right to apply for a concurrent review on the normal administrative document on which specific administrative executions made by tax authorities are based when they apply for tax administrative review.

纳税人在申请税务行政复议时，对税务机关作出的具体行政行为所依据的行政规范性文件，有一并提出申请审查的权利。

Tax payers have the right to consult evidence, proof and other related documents in the course of tax administrative review.

在税务行政复议中，纳税人有查阅证据、依据和其他有关材料的权利。

Through introducing the tax dispute settlement is promoting social harmony, offset tax administrative review and administrative litigation, in the practice of the dispute settlement standard tax is the inevitable requirement of behavior, the necessity of the settlement of tax dispute.

通过论述引入税务争议和解是促进社会和谐，弥补税务行政复议和税务行政诉讼的不足，在实践中规范税务争议和解行为的必然要求，探讨税务争议和解的必要性。

In Rules for the Tax Administrative Review of State Administration of Taxation has been implemented since Apr. 1st, 2010, reconciliation and mediation system is regulated in chapters and sections established specially.

自2010年4月1日起实施的国家税务总局《税务行政复议规则》中，也专门设立章节规定了和解与调解制度。

The author also made the analysis of situation of exertion of self-defense right including tax administrative penalty hearing, tax administrative review, tax administrative proceedings and other rights.

并对近年来全国税务系统税务行政处罚听证、税务行政复议、税务行政诉讼等救济权利的行使情况进行了调查分析。