| 1. | Tax payers have the right to withdraw the application for review
97纳税人有撤回复议申请的权利。 |
| 2. | Tax payers have the right to choose the way for application for administrative review on tax matters
83纳税人有选择税务行政复议申请方式的权利。 |
| 3. | The latter should make its decision of re - examination within 30 days as of the date of receipt of the appeal
上级工商行政管理局应当在收到复议申请之日起三十日内作出复议决定。 |
| 4. | The organ of review shall take the review decision within 60 days starting from the date of receipt of the application for review
复议机关应当在接复议申请之日起六十日内作出复议决定。 |
| 5. | The organ giving reconsideration shall make a decision within 60 days from the date of receiving the application for reconsideration
复议机关应当在接到复议申请之日起60日内作出复议决定。 |
| 6. | The reconsideration organ shall , within 15 days from receipt of the application for reconsideration , make a reconsideration decision
复议机关应当在接到复议申请之日起十五日内作出复议决定。 |
| 7. | Where an applicant has withdrawn his application for reconsideration , he may not apply for reconsideration again for the same facts and reasons
申请人撤回复议申请，不得以同一的事实和理由再申请复议。 |
| 8. | The higher level commodity price surveillance organ shall issue a decision on the review within 30 days of receiving the review application
上一级物价检查机构应当在收到复议申请之日起30日内作出复议决定。 |
| 9. | The tax authority at the next higher level shall , within 60 days after receiving the application for reconsideration , make a reconsideration decision
上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。 |
| 10. | Tax payers have the right to apply for extension of application period for review to tax authorities after barriers and force majeure eliminated
94纳税人有在障碍、不可抗力消除后，向税务机关提出申请延长复议申请期限的权利。 |
