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国家税务总局关于税务行政复议有关问题的批复
《关于司法机关在刑事诉讼程序终结前的涉税案件,上一级税务机关能否就征税行为受理申请复议的请示》经商国务院法制办,我局研究认为一、对在税务案件处理过程中,同时涉及行政复议和刑事侦查、审判程序时,行政程序和刑事程序哪个程序优先的问题,目前尚无明确的法律规定。根据《中华人民共和国税收征收管理法》、《行政复议条例》及《税务行政复议规则》的规定,当事人对税务机关作出的征税行为不服提起行政复议,复议申请符合法定条件的,复议机关应当受理二、税务机关在处理此类案件时,应加强与公、检、法机关的工作联系与协调
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