The circumstances are as follows:

1. Citizens, legal persons or other organizations believe that specific administrative actions of administrative agencies infringe upon the land, mineral deposits, water flows, forests, mountains, grasslands, etc. that they have acquired according to law. Those who have ownership or use rights of natural resources such as wasteland, tidal flats, sea areas, etc., shall first apply for administrative reconsideration; if they are dissatisfied with the administrative reconsideration decision, they may file an administrative lawsuit with the People's Court in accordance with the law.

2. Taxpayers, When a withholding agent or tax guarantor has a tax dispute with the tax authority, they must first pay or settle the tax and late payment fees in accordance with the tax authority's tax payment decision, or provide corresponding guarantees, and then apply for administrative reconsideration in accordance with the law.

3. If the audited unit is dissatisfied with the audit decision, it should first apply for reconsideration to the higher-level audit agency within 15 days from the date of receipt of the audit decision. It cannot directly file a lawsuit with the People's Court. This is the preemptive audit administrative reconsideration. Regulations.

4. Pre-examination by the Patent Reexamination Board: If a patent applicant is dissatisfied with the decision of the Patent Administration Department of the State Council to reject the application, he may submit an application to the Patent Reexamination Board within 3 months from the date of receipt of the notice. Request for review.

5. Penalties for price violations: If an operator is dissatisfied with the penalty decision made by the government’s price authority, he or she must first apply for administrative review in accordance with the law.

Extended information

Administrative review preemption (also called review preemption system) means that the administrative counterpart is dissatisfied with specific administrative actions stipulated in laws and regulations. When seeking legal relief, he should first choose to apply for administrative review to the administrative review authority. If the administrative counterpart still has different opinions on the review decision after administrative review, he or she can file an administrative lawsuit with the People's Court.

my country's Administrative Reconsideration Law. "The provision on the preemption of administrative reconsideration is mainly Article 30, paragraph 1: "Citizens, legal persons or other organizations believe that the specific administrative actions of administrative agencies infringe upon their acquired land, mineral deposits, water flows, forests, mountains, grasslands, If you are interested in the ownership or use rights of natural resources such as wasteland, tidal flats, sea areas, etc., you must first apply for administrative review; if you are dissatisfied with the administrative review decision, you may file an administrative lawsuit with the People's Court. ”

It can be seen that my country’s “Administrative Reconsideration Law” mainly provides for administrative reconsideration of disputes over the confirmation of rights to natural resources. In addition, among other laws and regulations, there are only “ Article 39 of the Public Security Administration Punishment Regulations, Article 64 of the Customs Law, Article 28 of the Import and Export Commodity Inspection Law, Article 56 of the Tax Collection and Administration Law, and the National Security Law "Article 31 and Article 11 of the Certified Public Accountants Law have provisions on preemption of administrative reconsideration.

Baidu Encyclopedia: Preemption of administrative reconsideration