Legal basis
Article 11 of the Administrative Reconsideration Law of the People's Republic of China
An applicant may apply for administrative reconsideration in writing or orally; Where an oral application is made, the administrative reconsideration organ shall record the basic information of the applicant, the request for administrative reconsideration, the main facts, reasons and time for applying for administrative reconsideration on the spot.
Article 12 of the Administrative Reconsideration Law of the People's Republic of China
If the applicant refuses to accept the specific administrative act of the working department of the local people's government at or above the county level, he may, at the choice of the applicant, apply for administrative reconsideration to the people's government at the corresponding level of the department or to the competent department at the next higher level.
if an administrative organ or a state security organ that exercises vertical leadership, such as customs, finance, national tax and foreign exchange management, refuses to accept the specific administrative act, it shall apply to the competent department at the next higher level for administrative reconsideration.