The decision made by the taxpayer to the tax authorities shall have the right to apply for administrative reconsideration or bring an administrative lawsuit or claim for compensation from the state in accordance with the law.
The taxpayer and the tax payment guarantor in case of a dispute with the tax authorities on tax, we must first in accordance with the tax authorities tax decision to pay or remit the amount of tax and overdue fine or to provide a corresponding guarantee, then you can apply for administrative reconsideration in accordance with law; the administrative reconsideration refuses to accept the decision to file a lawsuit to the people's court in accordance with laws.
If the decision on punishment, compulsory enforcement measures or tax preservation measures against the law, you can apply for administrative reconsideration, can also be prosecuted to the people's court.
When the duties of the tax authorities to taxpayers and other tax parties to the legitimate rights and interests of the infringement, the taxpayer and other tax parties may require the tax administrative compensation.
First, the taxpayer has paid the tax within the time limit, the tax authorities did not immediately lift the tax preservation measures, so that the legitimate rights and interests of taxpayers suffered losses;
Second, the tax authority abuses illegal to take tax preservation measures, compulsory execution measures or adopt tax preservation measures, the compulsory execution measures improper, the taxpayer or tax payment guarantor of the legitimate rights and interests of losses.