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决定机制的完整知识脉络——受理阶段（复议诉讼二选一/执行不停止+4例外）、审理阶段（2人以上/法律职业资格/听取意见/听证程序）、规范性文件审查（30日处理/7日转送）、60+30日决定期限、送达生效与内部流转制度。【核心案例】为什么复议和诉讼不能同时进行？为什么执行不停止但可申请担保暂停？为什么初次从事复议必须过法考？为什么重大疑难案件必须听证？为什么发现红头文件不合法30日内必须处理？为什么7个工作日内必须转送有权机关？为什么送达即生效不论是否拆封？

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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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