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Under what circumstances must administrative reconsideration be carried out first, and administrative litigation can only be carried out if you refuse to accept it?
Choose b to apply for reconsideration first, and then sue if you refuse to accept the reconsideration decision.

You must apply for administrative reconsideration first:

1. Paragraph 1 of Article 30 of the Administrative Reconsideration Law stipulates: "If a citizen, a legal person or any other organization believes that a specific administrative act of an administrative organ infringes on the ownership or use right of natural resources such as land, mineral deposits, water, forests, mountains, grasslands, wasteland, beaches and sea areas that it has legally acquired, it shall first apply for administrative reconsideration; If you are dissatisfied with the administrative reconsideration decision, you may bring an administrative lawsuit to the people's court according to law. "

2. Paragraph 1 of Article 88 of the Law on the Administration of Tax Collection stipulates: "Taxpayers, withholding agents and tax payment guarantors must first pay or remit taxes, late fees or provide corresponding guarantees according to the tax decision of the tax authorities, and then they can apply for administrative reconsideration according to law; If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law. "

3. Article 64 of the Customs Law stipulates: "When there is a tax dispute between taxpayers and the customs, they shall pay taxes and may apply for administrative reconsideration according to law; If you are still dissatisfied with the reconsideration decision, you can bring a lawsuit to the people's court according to law. "

4. Article 3 1 of the National Security Law stipulates: "If a party refuses to accept the detention decision, he may apply for reconsideration to the organ at the next higher level that made the punishment decision within 15 days from the date of receiving the punishment decision; If you are dissatisfied with the reconsideration decision, you can bring a lawsuit to the people's court within 15 days from the date of receiving the reconsideration decision. "

5. Article 32 of the Trademark Law stipulates: "The Trademark Office shall notify the applicant for trademark registration in writing of the trademark whose application is rejected or not announced. If the applicant for trademark registration is not satisfied, he may apply to the Trademark Review and Adjudication Board for reexamination within 15 days from the date of receiving the notice, and the Trademark Review and Adjudication Board will make a decision and notify the applicant in writing. " If a party refuses to accept the decision of the Trademark Review and Adjudication Board, he may bring a suit in a people's court within 30 days from the date of receiving the notice.

6. Article 43 of the Trademark Law stipulates: "If a party refuses to accept the ruling of the Trademark Review and Adjudication Board, he may bring a suit in a people's court within 30 days from the date of receiving the notice. The people's court shall notify the other party to the trademark adjudication procedure to participate in the proceedings as a third party.

7. Article 4 1 of the Patent Law stipulates: "The patent administrative department of the State Council shall set up a patent re-examination board. If the applicant for a patent refuses to accept the decision of the patent administrative department of the State Council to reject the application, he may, within 3 months from the date of receiving the notice, request a reexamination with the Patent Reexamination Board. After reexamination, the Patent Reexamination Board shall make a decision and notify the patent applicant. If the patent applicant is not satisfied with the reexamination decision of the Patent Reexamination Board, he may bring a lawsuit to the people's court within 3 months from the date of receiving the notice. "

8. Paragraph 1 of Article 46 of the Patent Law stipulates: "The Patent Reexamination Board shall promptly examine the request for invalidation of the patent right and make a decision, and notify the requester and the patentee. The decision to declare the patent right invalid shall be registered and announced by the patent administration department of the State Council. If you are dissatisfied with the decision of the Patent Reexamination Board to declare the patent right invalid or maintain the patent right, you may bring a lawsuit to the people's court within 3 months from the date of receiving the notice. "

The difference between administrative litigation and administrative reconsideration;

1, the two institutions are different. Administrative litigation is accepted by the court; The administrative reconsideration shall be accepted by the administrative organ. Generally accepted by the superior organ of the original administrative organ, under special circumstances, accepted by the administrative organ at the same level.

The nature of dispute resolution between them is different. The handling of administrative litigation cases by the people's courts is a judicial act, and the Administrative Procedure Law is applicable; The handling of administrative disputes by administrative organs belongs to the scope of administrative acts, and the Administrative Reconsideration Law should be applied.

3. The applicable procedures are different. Administrative reconsideration shall be governed by administrative reconsideration procedures, and administrative litigation shall be governed by administrative litigation procedures. The procedure of administrative reconsideration is simple, fast and cheap, but its fairness is limited. The administrative litigation procedure is complicated and requires a lot of expenses, but it is fair and reliable. The administrative reconsideration shall be subject to the system of final adjudication; Administrative litigation shall be subject to the system of second instance and final adjudication.

4. The intensity of review is different. According to the provisions of the administrative procedure law, in principle, the court can only review the legality of the behavior of the administrative subject; According to the Administrative Reconsideration Law, the administrative reconsideration organ can examine the legality and appropriateness of the administrative subject's behavior.

5. The scope of acceptance and review is different. Both the Administrative Procedure Law and the Administrative Reconsideration Law have detailed provisions on the scope of acceptance. Judging from the list of matters, the scope of accepting cases in the administrative reconsideration law is wider than that in the administrative litigation law. In addition, the Administrative Reconsideration Law also stipulates that normative documents such as the provisions of the State Council, the provisions of local people's governments at or above the county level and their departments, and the provisions of township people's governments can be submitted to the administrative reconsideration organ for examination.

Administrative reconsideration and administrative litigation are two different kinds of supervision, each of which has its own advantages and cannot replace each other. So modern countries generally create these two systems at the same time. In the specific system design, administrative reconsideration is still regarded as the pre-stage of administrative litigation; Either the parties choose the relief route or the reconsideration relief route, they are still allowed to bring an administrative lawsuit.