初级经济法税收征收管理法律制度16 挑战税务红头文件

from 2026初级经济法随身听 | 路上听考点到家做真题

本期主题】拆解税务行政复议的"附带审查"尚方宝剑——对具体行政行为不服的基础防线vs对规范性文件"一并"审查的穿透力量，深度解析"不含规章"的权限天花板与发文机关身份识别的实战技巧。【核心案例】为什么不能抽象地挑战文件必须"挨了刀"才能附带审查？为什么省人大常委会的决定不能通过税务复议审查？如何识别"公告/办法/通知"vs"规章"vs"地方性法规"？

Episode metadata supplied by the publisher feed · Published May 23, 2026

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初级经济法税收征收管理法律制度16 挑战税务红头文件

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