税务行政复议制度是行政复议在税务机关的具体化,但现行的税务行政复议存在着复议机构缺乏中立性、提起复议存在限制性条款、税务行政复议与税务行政诉讼脱节等现象,为此,结合以上问题,就如何设立独立的复议机构、取消复议提起的限制性条款等问题展开论述并提出建议,为税务行政复议制度不断完善进行积极的探索。 Tax administrative reconsideration system is the embodiment of administrative reconsideration in the tax authorities. However, the current tax administrative reconsideration has the phenomenon of lack of neutrality in the reconsideration agency, the existence of restrictive clauses in reconsideration, and the dismissal of tax administrative reconsideration and tax administrative litigation. Therefore, The above issues are discussed and suggestions are put forward on how to set up an independent review agency and cancel the restrictive clauses raised by the reconsideration so as to actively explore the continuous improvement of the tax administrative review system.