What is tax review?

What is tax review?

Tax administrative review is an important part of my country’s administrative review system. Tax administrative reconsideration means that the parties (taxpayers, withholding agents, tax guarantors and other tax parties) are dissatisfied with the specific tax administrative actions taken by the tax authorities and their staff and file an application with the higher-level tax authority (reconsideration authority) in accordance with the law. The reconsideration authority is responsible for making decisions to maintain, change, or revoke specific administrative actions of the original tax authority in accordance with the law after review.

In order to prevent and correct illegal or improper specific tax administrative actions, protect the legitimate rights and interests of taxpayers and other tax parties, and ensure and supervise the tax authorities’ exercise of powers in accordance with the law, the State Administration of Taxation, in accordance with the "People's Government of the People's Republic of China" *The Administrative Reconsideration Law of the People's Republic of China (implemented on October 1, 1999, hereinafter referred to as the "Administrative Reconsideration Law") and other relevant laws and regulations, the "Tax Administrative Reconsideration Rules (Trial)" were formulated, and in 1999 It will be implemented from October 1st.

Edit this paragraph 1. Characteristics

my country's tax administrative reconsideration has the following characteristics: (1) Tax administrative reconsideration is based on the party's dissatisfaction with the specific tax administrative actions taken by the tax authorities and their staff. premise. This is determined by the purpose of administrative reconsideration to provide administrative relief to the parties. If the party concerned believes that the tax authorities' handling is legal and appropriate, or the tax authorities have not yet made a decision and the parties' legitimate rights and interests have not been infringed, there will be no tax administrative review. (2) Tax administrative reconsideration arises from the application of the party concerned. The party's application is one of the important conditions for tax administrative reconsideration. If the parties concerned do not apply, it is impossible to obtain relief through administrative review. (3) The hearing of tax administrative reconsideration cases is generally conducted by the tax authority at the higher level than the original handling tax authority. (4) The connection between tax administrative reconsideration and administrative litigation. According to the provisions of the "Administrative Litigation Law of the People's Republic of China" (hereinafter referred to as the "Administrative Litigation Law") and the "Administrative Reconsideration Law", for most administrative cases, the parties can choose to resolve them through administrative reconsideration or administrative litigation procedures. , if the parties concerned are dissatisfied with the administrative review decision, they can also file an administrative lawsuit in court. On this basis, in terms of the connection between the two procedures, the application of tax administrative cases also has its particularities. According to the provisions of Article 88 of the "Tax Administration Law", for disputes arising from issues, tax administrative review is a necessary prerequisite for tax administrative litigation. You cannot file a lawsuit in court without review. Only those who are still dissatisfied after review can file a lawsuit. ; For disputes arising from penalties, preservation measures and enforcement, the parties can choose to apply the review or litigation procedure. If they choose the review procedure, if they are still dissatisfied with the review decision, they can file a lawsuit in court.

Edit this paragraph 2. Scope of case acceptance

According to the provisions of the "Collection and Administration Law", "Administrative Reconsideration Law" and "Tax Administrative Reconsideration Rules (Trial)", tax administrative reconsideration The scope of the case is limited to specific tax administrative actions taken by the tax authorities. Specific tax administrative actions refer to the actions made by the tax authorities and their staff in tax administrative activities to target specific citizens, legal persons, or other organizations regarding specific specific matters regarding the rights, rights, and rights of such citizens, legal persons, or other organizations. unilateral act of obligation. Mainly include: (1) Tax collection actions made by tax authorities 1. Taxes and late fees will be levied. 2． The withholding and remittance, collection and remittance activities and collection by the withholding agent and the unit entrusted by the tax authority to collect tax. (2) Actions taken by the tax authorities to order taxpayers to provide tax guarantees (3) Tax preservation measures taken by the tax authorities 1. Notify banks or other financial institutions in writing to freeze taxpayer deposits. 2． Seizure or seizure of merchandise, goods or other property. (4) Tax authorities fail to lift tax preservation measures in a timely manner, causing taxpayers and other legitimate rights and interests to suffer losses. (5) Tax enforcement measures taken by tax authorities 1. Notify the bank or other financial institution in writing to withhold taxes from the deposit of the party concerned. 2． Auction or sale of seized or sealed commodities, goods or other property. (6) Tax administrative penalties imposed by tax authorities 1. fine. 2． Confiscation of illegal gains.

3． Stop export tax rebate rights. 4. Collection of invoices and suspension of supply of invoices. (7) Failure of tax authorities to handle or respond in accordance with the law: 1. Failure to approve tax reductions or exemptions or export tax rebates. 2. No tax deduction is allowed. 3. Taxes are not refundable. 4. Tax registration certificates and sales invoices will not be issued. 5. Tax payment certificates and bills will not be issued. 6. Not recognized as a general taxpayer of value-added tax. 7. The extension of declaration will not be approved; the extension of tax payment will be approved. (8) Actions taken by the tax authorities to cancel the qualification of general VAT taxpayers (9) Actions taken by the tax authorities to notify the exit management authority to prevent outbound travel (10) Other specific tax administrative actions made by the tax authorities According to this content, regardless of the current tax law Whether there are regulations or not, taxpayers can apply for tax administrative reconsideration in the future as long as it is a specific administrative action taken by the tax authorities. This is also a new provision on tax administrative reconsideration after the implementation of the Administrative Reconsideration Law. In addition, the "Tax Administrative Reconsideration Rules (Trial)" also stipulates that taxpayers may apply for administrative reconsideration of the regulations based on specific administrative actions taken by the tax authorities. The specific provisions are as follows: Taxpayers and other tax parties may believe that the following provisions based on specific administrative actions of the tax authorities are illegal, and when applying for administrative reconsideration of specific administrative actions, they may also submit an application for review of the provisions to the review authority: 1. Regulations of the State Administration of Taxation and other departments of the State Council. 2． regulations of other tax authorities at all levels. 3． Provisions of the local people's government at all levels above the county level and their work departments. 4． Provisions of the Township and Town People’s Government. However, the above provisions do not include the regulations formulated by the State Administration of Taxation and the regulations formulated by ministries, commissions and local people’s governments under the State Council. In other words, normative files at the level of ministry and commission regulations cannot be submitted for review.

Edit this paragraph 3. Jurisdiction

According to the provisions of the "Administrative Reconsideration Law" and the "Tax Administrative Reconsideration Rules (Trial)", the basic system of my country's tax administrative reconsideration jurisdiction is, in principle, Implement a first-level reconsideration system under the jurisdiction of the tax authority at the next higher level. The specific content is as follows: (1) If you are dissatisfied with the specific tax administrative actions taken by the State Taxation Bureau at the provincial level or below, apply for administrative reconsideration to the authority at the higher level; if you are dissatisfied with the specific administrative actions taken by the State Taxation Bureau at the provincial level, you should apply to the The State Administration of Taxation applied for administrative reconsideration. (2) If you are dissatisfied with the specific tax administrative actions taken by the local taxation bureaus at or below the provincial level, apply to the superior authority for reconsideration; if you are dissatisfied with the specific administrative actions taken by the local taxation bureaus at the provincial level, apply to the State Administration of Taxation or the provincial Level people*** applied for reconsideration. (3) If you are dissatisfied with the specific administrative actions taken by the State Administration of Taxation, apply for administrative reconsideration from the State Administration of Taxation. If the applicant is dissatisfied with the administrative review decision, the applicant may file an administrative lawsuit with the People's Court; he may also apply to the State Council for a ruling, and the State Council's ruling shall be final. It should be noted that applying to the State Council for secondary reconsideration is a special provision that only applies to specific tax administrative actions taken directly by the State Administration of Taxation if the taxpayer is dissatisfied. If a taxpayer is dissatisfied with the specific tax administrative actions taken by the provincial tax authorities or local tax authorities, and applies to the State Administration of Taxation for review, and is dissatisfied with the review decision of the State Administration of Taxation, in this case, the taxpayer cannot apply to the State Council for a ruling, but can only apply to the State Council for a ruling If the People's Court files a lawsuit, it will still be handled according to the principle of first-level review. (4) If you are dissatisfied with the specific tax administrative actions taken by other agencies or organizations other than those specified in Articles (1), (2) and (3) above, apply for administrative reconsideration in accordance with the following provisions: 1. If you are dissatisfied with the specific tax administrative actions made in your own name by a dispatched office established by the tax authority in accordance with the law and in accordance with the provisions of laws, regulations or rules, you may apply for administrative reconsideration to the tax authority that established the dispatched office. 2． If you are dissatisfied with the tax withholding behavior made by the withholding agent, you should apply for reconsideration to the tax authority at the higher level of the tax authority in charge of the withholding agent; if you are dissatisfied with the tax collection behavior made by the unit entrusted by the tax authority, , apply for reconsideration to the higher-level tax authority entrusting the tax authority.

3． If you are dissatisfied with the specific administrative actions jointly taken by the State Taxation Bureau and the local taxation bureau, you should apply to the State Administration of Taxation for reconsideration; if you are dissatisfied with the specific administrative actions taken jointly by the tax authorities and other authorities, you should apply to the superior The administrative agency applies for reconsideration. 4． If you are dissatisfied with the specific administrative actions taken by the revoked tax authority before the cancellation, you may apply for administrative reconsideration to the tax authority at the higher level of the tax authority that continues to exercise its powers. For the convenience of taxpayers, in accordance with the relevant provisions of the "Administrative Reconsideration Law", under the above circumstances, the review applicant may also submit an application for administrative review to the county-level local people *** where the specific administrative action occurs. The county-level local government that accepts the application will The people's *** shall transfer it in accordance with the law.

Edit this paragraph 4. Application for tax administrative reconsideration

For taxpayers, in order to safeguard their legitimate rights and interests, they can exercise their legal rights and request the tax authorities to reconsider their administrative actions. rights, you must first file a reconsideration application in accordance with the provisions of laws and regulations. The current tax administrative reconsideration rules specifically provide for this. (1) Taxpayers and other tax parties who are dissatisfied with the tax collection actions made by the tax authorities should first apply for administrative reconsideration to the review authority. If they are dissatisfied with the review decision, they should then file a lawsuit in the People's Court. Applicants who apply for administrative reconsideration in accordance with the provisions of the preceding paragraph must first pay or settle taxes and late payment fees in accordance with the taxation authority's tax payment decision, or provide corresponding guarantees, and then may apply for administrative reconsideration in accordance with the law. (2) If the applicant is dissatisfied with specific tax administrative actions other than tax collection made by the tax authorities, he may apply for administrative reconsideration or directly file an administrative lawsuit with the People's Court. (3) The applicant may submit an application for administrative review within 60 days from the date of learning that the tax authorities have taken specific administrative actions. If the statutory application time limit is delayed due to force majeure or other legitimate reasons such as obstacles set by the respondent, the application time limit will continue to be calculated from the date the obstacles are removed. (4) The applicant may apply for administrative review in writing or orally; if the application is made orally, the review authority shall record the applicant's basic information, administrative review request, main facts, reasons and time for applying for administrative review on the spot. (5) Taxpayers or other tax parties who file for administrative reconsideration in accordance with the law are applicants for tax administrative reconsideration, specifically referring to taxpayers, withholding agents, tax guarantors and other tax parties. If a citizen who has the right to apply for administrative reconsideration dies, his close relatives can apply for administrative reconsideration; if a citizen who has the right to apply for administrative reconsideration is a person without capacity or with limited capacity, his legal representative can apply for administrative reconsideration on his behalf. If a legal person or other organization that has the right to apply for administrative reconsideration merges, splits, or terminates, the legal person or other organization that inherits its rights may apply for administrative reconsideration. Other citizens, legal persons or other organizations that have an interest in the specific administrative act applying for administrative review. You can participate in administrative reconsideration as a third party. The applicant or a third party may entrust an agent to participate in the administrative review on his or her behalf; the respondent may not entrust an agent to participate in the administrative review on his or her behalf. (6) If a taxpayer or other tax party is dissatisfied with the specific administrative action of the tax authority and applies for administrative reconsideration, the tax authority that made the specific administrative action shall be the respondent. (7) If the applicant applies for administrative reconsideration to the review authority and the review authority has accepted it, the applicant shall not file a lawsuit with the People's Court within the statutory administrative review period; if the applicant files an administrative lawsuit with the People's Court and the People's Court has accepted it in accordance with the law, the applicant shall not Apply for administrative review.

Edit this paragraph 5. Acceptance of tax administrative reconsideration

(1) After receiving the application for administrative reconsideration, the reconsideration authority shall review it within 5 days and review the administrative reconsideration that does not meet the regulations. The application shall be decided not to be accepted and the applicant shall be notified in writing; for administrative review applications that comply with the regulations but are not accepted by this agency, the applicant shall be informed to submit an application to the relevant administrative review agency. (2) An application for administrative reconsideration that meets the regulations will be accepted from the date it is received by the legal affairs department of the reconsideration authority; the applicant shall be notified in writing of the acceptance of an application for administrative reconsideration.

(3) For specific administrative actions that require first applying to the review authority for administrative reconsideration, and then filing an administrative lawsuit with the people's court if you are dissatisfied with the administrative review decision, and the review authority decides not to accept the case or fails to respond within the review period after acceptance, taxpayers and other The tax party may file an administrative lawsuit with the People's Court in accordance with the law within 15 days from the date of receipt of the decision not to accept the case or the expiration of the administrative review period. (4) If taxpayers and other tax parties submit applications for administrative reconsideration in accordance with the law, but the reconsideration authority refuses to accept the application without justifiable reasons and the applicant does not file an administrative lawsuit with the people's court, the superior tax authority shall order it to accept the application; if necessary, the superior tax authority shall also Can be accepted directly. (5) The execution of specific tax administrative actions will not be suspended during the administrative review period. However, execution may be suspended under any of the following circumstances: 1. The respondent believes that execution needs to be suspended. 2． The reconsideration authority deems it necessary to stop execution. 3． The applicant applies for suspension of execution, and the review authority considers the request to be reasonable and decides to suspend execution. 4． The enforcement of laws and regulations has been suspended.

Edit this paragraph 6. Tax administrative reconsideration decision

(1) In principle, administrative reconsideration adopts a written review method, but if the applicant makes a request or the tax authority is responsible for the administrative reconsideration work, When the institution deems it necessary, it shall listen to the opinions of the applicant, respondent and third parties, and may investigate and understand the situation from relevant organizations and personnel. (2) The relevant internal working body of the reconsideration authority shall, within 7 days from the date of accepting the application for administrative reconsideration, transmit a copy of the application for administrative reconsideration or a photocopy of the application transcript for administrative reconsideration to the respondent. The respondent shall submit a written reply within 10 days from the date of receipt of a copy of the application or a photocopy of the application transcript, and submit the evidence, basis and other relevant materials for the original specific administrative action. (3) The applicant and third parties may review the written reply submitted by the respondent, the evidence, basis and other relevant materials for specific administrative actions. The review authority shall not refuse unless it involves state secrets, commercial secrets or personal privacy. (4) During the administrative review process, the respondent shall not collect evidence from the applicant and other relevant organizations or individuals on its own. (5) Before the administrative review decision is made, if the applicant requests to withdraw the administrative review application, the applicant may withdraw the application after explaining the reasons; if the administrative review application is withdrawn, the administrative review shall be terminated. (6) When applying for administrative review, if the applicant also submits an application for review of relevant provisions in accordance with Article 8 of these Rules, if the review agency has the power to handle the provision, it shall handle it within 30 days in accordance with the law; if it does not have the power to handle it, , it should be transferred to the administrative agency with the power to handle it within 7 days in accordance with legal procedures. The administrative agency with the power to handle it should handle it according to the law within 60 days. During the processing period, the review of specific administrative actions is suspended. (7) If the reconsideration agency, when reviewing the specific administrative action taken by the respondent, considers that the basis is illegal and the agency has the power to handle it, it shall handle it in accordance with the law within 30 days. If the case does not have the authority to handle it, it shall be transferred within 7 days according to legal procedures to the administrative agency that has the authority to handle it and handle it according to law. During the processing period, the review of specific administrative actions is suspended. (8) The relevant internal working bodies of the review agency shall review the legality and appropriateness of the specific administrative actions taken by the respondent, put forward opinions, and, with the consent of the person in charge of the review agency, make an administrative review decision in accordance with the following provisions: 1. If the specific administrative action has clear facts, conclusive evidence, correct application basis, legal procedures, and appropriate content, the decision will be upheld. 2． If the respondent fails to perform its statutory duties, it shall be determined that it must perform them within a certain period of time. 3． If a specific administrative act falls under any of the following circumstances, it is decided to revoke, change or confirm that the specific administrative act is illegal; if it is decided to revoke or confirm that the specific administrative act is illegal, the respondent may be ordered to make a new specific administrative act within a certain period of time: (1) ) The facts are unclear and the evidence is insufficient; (2) The basis for application is wrong; (3) Violation of statutory procedures; (4) Exceeding or abusing authority; (5) Specific administrative acts are obviously inappropriate. If the reconsideration authority orders the respondent to make a new specific administrative act, the respondent shall not take the same or basically the same specific administrative act as the original specific administrative act based on the same facts and reasons.

4． If the respondent fails to submit a written reply in accordance with the regulations and submit the evidence and basis for the specific administrative action, the decision shall be made to revoke the specific administrative action. For major and difficult reconsideration applications, the reconsideration agency shall collectively discuss and decide. The standards for serious and difficult reconsideration applications shall be determined by each reconsideration authority. (9) The applicant may submit a request for administrative compensation when applying for administrative review. If compensation is required in compliance with the relevant provisions of the State Compensation Law, the review agency shall make a decision to revoke or change a specific administrative act or confirm that a specific administrative act is illegal. At the same time, it was decided that the respondent should be compensated in accordance with the law. When the applicant does not submit a request for administrative compensation when applying for administrative reconsideration, the reconsideration authority shall order the applicant to revoke or change the taxes, late payment fees, fines, property seizure, seizure and other compulsory measures determined in the original specific administrative act in accordance with the law. Taxes, late payment fees and fines shall be refunded to the taxpayer, and compulsory measures such as seizure and seizure of property shall be lifted, or the corresponding price shall be compensated; when tax authorities refund overtaxed taxpayers and overpaid taxes, bank deposit interest for the same period shall be added. (10) The review authority shall make an administrative review decision within 60 days from the date of acceptance of the application. If the situation is complicated and an administrative review decision cannot be made within the prescribed time limit, it may be appropriately extended with the approval of the person in charge of the review agency, and the applicant and the respondent shall be notified; however, the extension period shall not exceed 30 days at most. When the review authority makes an administrative review decision, it shall prepare an administrative review decision letter and affix its official seal. Once the administrative review decision is served, it will become legally effective. (11) The respondent shall implement the administrative review decision. If the respondent fails to perform or delays the performance of the administrative review decision without justifiable reasons, the review authority or the relevant superior administrative agency shall order it to perform within a time limit. (12) If the applicant fails to file a lawsuit within the time limit and fails to fulfill the administrative review decision, or fails to fulfill the final administrative review decision, it shall be dealt with separately in accordance with the following provisions: 1. The administrative reconsideration decision to maintain a specific administrative action shall be enforced by the administrative agency that made the specific administrative act in accordance with the law, or apply to the people's court for enforcement. 2. Administrative review decisions that change specific administrative actions shall be enforced by the review authority in accordance with the law, or may apply to the people's court for enforcement.

Edit this paragraph 7. Other relevant provisions on tax administrative review

(1) The review authority, staff of the review authority and the respondent violated the "Administrative Review" during the administrative review activities Acts stipulated in the Reconsideration Law and the Tax Administrative Reconsideration Rules shall be investigated for legal liability in accordance with the provisions of the Administrative Reconsideration Law. (2) The review authority shall not charge any fees from the applicant when accepting an application for administrative review. The funds required for reconsideration activities should be included in the administrative funds of the agency and be guaranteed by the finance department at the same level. (3) The reconsideration authority may use the special seal for reconsideration during the process of accepting, examining, and deciding on reconsideration applications. Important legal documents such as the decision not to accept the case and the decision to reconsider should be stamped with the seal of the reconsideration authority. Legal Partner: What is tax review and litigation? 1. Application for review? (1) When to apply for review? 1. When taxpayers, withholding agents and other tax parties have tax disputes with the national tax authorities, You must first pay or repay taxes and late fees in accordance with the tax amount determined by the state tax authority in accordance with laws and administrative regulations, and then you can apply to the next higher level state tax authority within 60 days from the date of receipt of the payment voucher issued by the state tax authority. Reconsideration. ?2. If the applicant is dissatisfied with the tax preservation measures, tax enforcement measures and administrative penalties imposed by the state tax authorities, he or she may apply from the date of receipt of the penalty notice or the date when the state tax authorities take tax preservation measures or enforce the measures. Within 15 days, apply for reconsideration to the next higher level state tax authority or directly file a lawsuit with the People's Court.

?3. If the applicant is dissatisfied with the state tax authorities’ actions of preventing departure from the country, refusing to issue a tax registration certificate, selling invoices or failing to respond, as well as being ordered to submit a tax deposit or provide a tax guarantee, the applicant may apply for reconsideration after becoming aware of the above actions. Apply for review to the higher-level national tax authority within 15 days from the date of filing. (2) Application for review should meet the following conditions: 1. The applicant believes that the specific administrative act directly infringes upon its legitimate rights and interests; 2. There is a clear respondent; ?3. There are specific requests for reconsideration and factual basis; ? 4. It falls within the scope of the second application for review; ?5. It falls under the jurisdiction of the second review authority; ?6. It has been determined by the national tax authorities in accordance with laws and administrative regulations before submitting the application for review The amount of tax paid or the payment of taxes and late fees;? 7. The application for reconsideration was submitted within the statutory period. ?(3) The application for reconsideration shall state the following contents: ?1. The applicant’s name, gender, age, occupation, address, etc. (name, address of legal person or other organization, name of legal representative); ?2. The name and address of the applicant; 3. The requirements and reasons for applying for reconsideration; 4. Proof that taxes and late payment fees have been paid or paid in accordance with the tax amount determined by the national tax authorities in accordance with laws and administrative regulations; 5. Application for reconsideration date. (4) Taxpayers, withholding agents, tax guarantors and other parties involved in tax disputes shall apply for reconsideration in their own names. If a citizen who has the right to apply for reconsideration dies, his close relatives can apply for reconsideration; if the citizen who has the right to apply for reconsideration is incapacitated or has limited capacity, his legal representative can apply for reconsideration on his behalf. Any person or organization with an interest in a specific administrative act that has the right to apply for review may, with the approval of the review authority, apply to participate in the review as a third party. Acceptance of matters and reconsideration (1) Units and individuals applying for reconsideration must submit relevant materials and evidence and issue a defense in accordance with the requirements of tax administrative reconsideration. (2) Units and individuals applying for reconsideration may apply for recusal during the review process, but they must obey the decision of the statutory personnel of the review agency on whether to recusal. (3) Units and individuals applying for review may apply to the review authority to revoke or withdraw their review application, but the withdrawal of the review application will only have legal effect with the consent of the review authority. (4) If the applicant for reconsideration believes that the specific administrative actions of the state tax authorities have infringed upon his or her legitimate rights and interests and caused damage, he or she may request compensation while filing an application for reconsideration.

3. Execution of Reconsideration

?1. The reexamination applicant must sign for the reexamination award when receiving it.

2. The reconsideration decision will take legal effect upon delivery, and the reconsideration decision should be implemented consciously. If you are dissatisfied with the reconsideration decision, you can file a lawsuit in any court. 3. If the applicant fails to file a lawsuit within the time limit and fails to implement the tax administrative reconsideration decision, the people's court will force him to implement it. 4. Litigation

(1) If the applicant for review is dissatisfied with the state tax authority’s decision not to accept his application for review, he may file a decision not to accept the decision upon receipt of the decision. Within 15 days from the date of the ruling, a lawsuit shall be filed with the People's Court against the ruling itself that is not accepted by the review authority.

(2) If the review applicant is dissatisfied with the review decision, he may file a lawsuit in the People's Court within fifteen days from the date of receipt of the review decision.

(3) Taxpayers and other tax parties who are dissatisfied with the tax preservation measures, enforcement measures and administrative penalties imposed by the state tax authorities may, from the date of receipt of the penalty notice or the state The tax authorities shall file a lawsuit with the People's Court within fifteen days from the date on which they take tax preservation measures and compulsory enforcement measures. What is reconsideration? How to file a reconsideration?

Answer: If the certificate holder has doubts about the certification results, he or she can submit a reconsideration application within 10 working days after receiving the results.

To apply for reconsideration, you need to return the "Notification of Academic Certificate Inquiry Results" and provide the school's admissions record (photocopy stamped with the official seal of the school archives), a certificate from the school archives or the academic affairs department, and the name and contact information of the certifier. Special reminder: 1. If the certification result is "a degree certificate that does not belong to the national education series", no reconsideration will be provided. 2. To apply for reconsideration of military school graduation qualifications, a certificate from the General Bureau of Colleges and Universities of the Military Training and Arms Department of the General Staff is required. 3. To apply for review of a self-study diploma, you must provide a self-study certificate issued by the province where the graduation institution is located. 4. Certification fees will no longer be charged for reconsideration. If you need to mail the reconsideration results, you will need to pay additional postage. What is a TOEFL review?

For the composition and speaking parts, if you feel that your score is not satisfactory and is much different from your expected score, you can pay some money for reconsideration.

The examiner will re-mark your composition or the speaking part for visa review. What is it?

According to Australia’s immigration laws, if you are not satisfied with the results of some visa applications, you can request for reconsideration, which is an appeal.

However, many visas do not have the right to appeal, such as student visas applied outside Australia, general visit visas, etc. What is administrative review?

What is administrative review? Administrative reconsideration reflects the fact that a dispute arises between the state administrative agency and the counterparty of the object being managed when exercising its administrative powers. Upon the application of the administrative counterparty, the state administrative agency at the next higher level or other agencies stipulated in laws and regulations shall handle the disputes caused by the administrative agency in accordance with the law. What is the meaning of specific reconsideration of disputes?

Administrative reconsideration means that citizens, legal persons or other organizations are dissatisfied with the specific administrative actions made by the administrative subjects and believe that the specific administrative actions of the administrative subjects have infringed on their legitimate rights and interests. The administrative review authority files an application for review, and the administrative review authority reviews the legality and appropriateness of the specific administrative action in accordance with the law, and makes an administrative review decision.

The application process for administrative review is as follows:

Application conditions:

1. Applicants are citizens, legal persons or other organizations who believe that specific administrative actions directly infringe upon their legitimate rights and interests.

2. There is a clear respondent.

3. There is a specific request for reconsideration and factual basis.

4. It falls within the scope of application for reconsideration.

5． It falls under the jurisdiction of the agency that accepts reconsideration

6. Other conditions stipulated by laws and regulations. According to the provisions of Articles 9 and 16 of the "Administrative Reconsideration Law", applying for reconsideration must also meet the following procedural conditions: (1). Apply for reconsideration within the statutory time limit. (2). If the applicant files a lawsuit in the People's Court and the People's Court has accepted the case in accordance with the law, he shall not apply for reconsideration.

After the applicant submits a reconsideration application, the administrative reconsideration authority will review the reconsideration application. The review contents mainly include the following four items:

1. Whether the application meets the conditions stipulated in laws and regulations.

2. Whether the application is a duplicate application.

3. Whether the case has been accepted by the People's Court.

4. Whether the application procedures are complete.

After reviewing the reconsideration application, the review authority shall handle the reconsideration application as follows within 5 days from the date of receipt of the application:

If the reconsideration application meets the statutory conditions, should be accepted.

If the reconsideration application meets other statutory conditions but is not accepted by this administrative agency, the applicant should be informed to submit it to the relevant administrative agency.

If the reconsideration application does not meet the legal conditions, it will be decided not to accept it, and the reasons and corresponding handling methods will be informed, instead of simply retreating. What is the origin of administrative review?

Administrative review means that in administrative management, if the administrative counterpart (usually a citizen or legal person) believes that the administrative agency’s administrative decision is wrong and affects its own substantive rights and obligations, The superior authority of the administrative agency that made the administrative action is required to review the legality and rationality of the administrative action. The superior administrative agency may make a decision to change or maintain the original administrative action after review.

Administrative reconsideration is actually a means of rights relief for the administrative counterpart.