The taxation administrative reconsideration organ shall accept the application, make an administrative reconsideration decision and apply the present Rules thereto. 税务行政复议机关受理行政复议申请，作出行政复议决定，适用本规则。
The applicant may entrust an agent to participate in the administrative reconsideration, provided that he/it submits a power of attorney with his/its signature or seal to the reconsideration organ. 申请人可以委托代理人代为参加行政复议，但应当向复议机关提交由其签名或者盖章的授权委托书。
Which Can Be Remedied by the Tax Administrative Reconsideration? 申请税务行政复议的项目有哪些?
May the Reconsideration Organ Change the Original Specific Administrative Act in the Review and Evidence Collection? 复议机关审查取证能否变更原具体行政行为?