The circumstances are as follows:
1, citizens, legal persons or other organizations that the administrative organs of the specific administrative act of infringement of the land, mineral deposits, water flow, forests, mountains, grasslands, wasteland, mud flats, sea and other natural resources of the right of ownership or right of use, shall first apply for administrative reconsideration; to the administrative reconsideration of the decision is not satisfied, you can, in accordance with the law, the people's court administrative litigation."
2, taxpayers, withholding agents, tax guarantors and tax authorities in tax disputes, the tax authorities must first in accordance with the decision of the tax authorities to pay or unpaid taxes and late fees or to provide the appropriate security, and then you can apply for administrative reconsideration in accordance with the law.
3, the audited unit of the audit decision, should be received within 15 days from the date of the audit decision to apply for reconsideration of the first level of the audit authority, can not be directly to the people's court, which is the audit of the administrative reconsideration of the provisions of the front.
4, the Patent Reexamination Commission review before: the patent applicant of the patent administrative department of the State Council rejected the decision of the application, you can from the date of receipt of the notice within three months, to the Patent Reexamination Commission to request a review.
5. Penalties for Price Violations: If the operator is not satisfied with the decision of the governmental price authority to impose a penalty, he shall first apply for administrative reconsideration in accordance with the law.
Expanded
Administrative reconsideration before (also known as reconsideration of the system) refers to the administrative relative to the laws and regulations of a specific specific administrative act, in seeking legal remedies, should be the first choice to the administrative reconsideration organ to apply for administrative reconsideration, and can not directly to the people's court to file an administrative lawsuit; if after the After the administrative reconsideration of the administrative relative to the reconsideration of the decision still have different opinions, can only to the people's court administrative litigation.
China's "Administrative Reconsideration Law" on the administrative reconsideration of the provisions of the first paragraph of Article 30: "Citizens, legal persons or other organizations that the administrative organs of the specific administrative act of infringement of the land, mineral deposits, water flow, forests, mountains, grasslands, wasteland, mud flats, sea and other natural resources of the right of ownership or right of use, shall first apply for administrative reconsideration; if he or she is not satisfied with the decision of the administrative reconsideration, he or she may bring an administrative lawsuit to the people's court."
See, China's "Administrative Review Law" is mainly on the natural resources indeed the right to do the administrative reconsideration of disputes prior to the provisions. In addition, in other laws and regulations, there are only "Public Security Administration Punishment Regulations" Article 39, "Customs Law" Article 64, "Import and Export Commodity Inspection Law" Article 28, "Tax Collection and Administration Law" Article 56, "National Security Law" Article 31, "Certified Public Accountants Law" Article 11 has provisions on the administrative reconsideration of the front.
Baidu Encyclopedia: Administrative Reconsideration Predecessor