行政复议机关

目前，由政府法制办公室作为行政复议机关比较妥当。

Presently , it is more appropriate to make the government legal office to be the administrative reconsideration organization .

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 Rules are applicable to taxation administrative review authorities in accepting the application for review and in making decisions on administrative review .

继续确立合法性、合理性审查原则，并加强对行政复议机关及其工作人员的监督。

Besides , the principals of legal and reasonable investigations are proposed and the supervisions on the administration reconsideration organization and its staff should be enhanced .

除前款规定外，行政复议申请复议机关法制工作部门收到之日起即为受理。

Except for the provisions in the preceding paragraph , the application shall be regarded as being accepted when the legal department of the authority for administrative reconsideration receives the application .

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 .

行政复议在实现行政机关内部自我监督的同时，成为行政相对人可选的争议解决方式之一。

The administrative reconsideration in realizing administrative organs internal self monitoring , and become the administrative relative person optional dispute resolution one way .

原具体行政行为机关和复议机关在行政诉讼中的关系和地位是一个没有引起人们关注的问题。

The relationship between the original agency of particular administrative activities and the agency of administrative reconsideration and their respective status in administrative litigation is a problem left unnoticed .

行政复议是指行政机关通过法定程序解决行政争议的法律制度，是现代国家普遍建立的一种重要的行政救济法律制度。

Administrative reconsideration is a legal system for the administrative agencies to solve administrative controversy through legal procedure and is also an important administrative relief legal system which is very common in modern countries .

司法实践中，如果当事人先申请行政复议，但复议机关不受理申复议请，在此情况下，当事人是否可以提起行政诉讼以及可以把哪个行政机关作为被告提出行政诉讼？

If , in the justice practice , a litigant applies for the administrative reconsideration beforehand and his application is not accepted , may the litigant bring a suit against somebody or some administrative body ?

行政复议是行政复议机关根据申请人的申请，依照法定程序对引起争议的被申请人的具体行政行为的合法性和适当性依法进行审查，并作出行政复议决定的活动。

The administration reconsider is an action which the administration reconsider institutions exam the applied concrete administrative actions legality and suitability according to the legal procedure brought out by the applicant 's application , and make a reconsidering decision .

做好行政复议与行政诉讼的衔接，赋予行政复议机关合理性审查的终局裁决权。

The link of between administrative review and administrative litigation should be improved empowering the organization of administrative review the last deciding power in reviewing the reasonableness of administrative decision .

为此，在起草《行政复议法》时，着重强调了行政复议作为行政机关内部监督的特点，避免使行政复议司法化。

Therefore , the legislator have emphatically emphasized the characteristic of interior supervision in order to avoid judiciary-oriented of administrative reconsideration when drafts the " Administrative Reconsideration Law " .

最后在参考韩国行政审判委员会制度的基础上，结合我国实际，提出设立我国行政复议专门机关&行政复议局。

Finally on referring to the system of administrative justice committee in South Korea and in line with the situation in China , the author puts forward the suggestion of setting up the special administrative review agency - The Department of Administrative Review .

在行政复议中，经过正式听证后作出的行政决定，被申请人只需提交听证笔录，行政复议机关只需审查听证笔录。

In administrative reconsideration , for the administrative decisions made by formal hearings , applicants only need to submit the hearing transcripts and the organizations for administrative review only need to review the hearing transcripts .

通过对学界不同观点进行比较分析，笔者认为新建立的行政复议委员会不应只是行政复议机构，而是一个具有独立法人资格，能以自己名独立对外做出行政复议决定的行政复议机关。

Through a comparative analysis of academia different perspectives , I believe that the newly established administrative review council is no longer an administrative review body , but an independent administrative agency with legal personality which is able to make an independent administrative review decision .