税务行政复议工作是税务机关依法治税的一项重要内容，它具有很强的政策性、规范性和科学性。税改以来，虽然深切经济特区的市场经济发育日渐成熟，但税收的征管模式还处于改革阶段。因此，税务行政复议案件的数量和难度较以往大大增加。这对如何做好税务行政复议工作，营造良 Tax administrative reconsideration is an important part of the tax authorities’ administration of tax according to law. It has a strong policy, normative and scientific nature. Since the tax reform, although the market economy in the special economic zones has become increasingly mature, the mode of tax collection and administration is still in the process of reform. Therefore, the number and difficulty of tax administrative reconsideration cases have greatly increased compared with the past. This is how to do tax administrative reconsideration work to create good