初级经济法税收征收管理法律制度19 税务复议两关卡

from 2026初级经济法随身听 | 路上听考点到家做真题

【本期主题】拆解税务行政复议受理与审理的"通关关卡"——受理阶段的"单行道"规则（复议诉讼二选一）、执行不停止的4个紧急制动按钮，审理阶段的"至少两人+法律职业资格"硬核门槛、听证会的"1主持+2听证员+1记录员"标配，深度解析不合法依据的30日/7日清理时限。【核心案例】为什么复议期间不能同时向法院起诉？为什么初次复议人员必须通过法考？发现红头文件违法时复议机关30日内必须如何处理？【关键词】受理、审理、决定、复议诉讼选择、执行不停止、停止执行、两人以上审理、法律职业资格、听取意见、听证、主持人、听证员、记录员、不合法依据、30日处理、7日转送、60日期限、30日延期、送达生效

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初级经济法税收征收管理法律制度19 税务复议两关卡

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