行政复议权

税收征纳后的纳税人程序权是纳税人救济权，主要包括税务行政复议权和税务行政诉讼权。

It mainly includes tax administrative reconsideration right and tax administrative litigation right .

司法权、行政复议权、权力机关监督权以及违宪审查权等具有不同的性质、各自的功能；

There are different characters and functions for judicial power , reconsideration power , legislative power and the power of review of constitutionality .

行政复议申请权的有效行使才是真正启动行政复议程序的关键所在。

The administration reconsiders the application power to exercise is effectively the true start administration reconsiders the procedure the key to be .

享有行政复议申请权的主体就是对具体行政行为不满、存有异议的行政相对人。

Enjoys the administration to reconsider the application power the main body is to the concrete administrative action discontented , has the objection administrative relative person .

但合法享有行政复议申请权与有效行使行政复议申请权之间仍有显著的差异。

But enjoyed the administration to reconsider the application power and to exercise the administration legitimately to reconsider between effectively the application power still to have the remarkable difference .

在第53条规定了行政复议与行政诉讼权，却缺乏受害人提起行政诉讼与民事诉讼的一般程序规定。

It stipulates administrative reconsideration and the right of administrative action , lacking of general program requirements of the administrative action and the civil action initiated by injured party .

因此，作者建议应当参考国外的相关经验，成立专门的行政复议委员会，借助各级人大和社会的力量，实现行政复议机构相对于行政权的独立，以保证其公正办理复议案件。

Therefore , author suggests learning from foreign experience , establishing the special administrative review committee , asking for help of the parliament and public to realize fair judgement .