行政诉讼和行政复议法律制度的建立和全面推行,标志着我国的民主政治建设和法制建设进入了新的阶段。财政部门是国民经济的综合业务部门,具有重要的管理职能。因此,做好财政行政复议和应诉工作,对于保护公民、法人和其他组织的合法权益;维护和监督财政部门 The establishment and implementation of the legal system of administrative litigation and administrative reconsideration marks that our country’s democratic political construction and legal system construction have entered a new stage. The financial department is an integrated business unit of the national economy and has an important management function. Therefore, to do a good job in financial administrative reconsideration and responding to litigation, to protect the legitimate rights and interests of citizens, legal persons and other organizations; to safeguard and supervise the financial sector