Taxadministrativereconsiderationreferstotheactivitiesinwhichtheparties(taxpayers,withholdingagents,taxpaymentguarantorsandothertaxparties)refusetoacceptthespecifictaxadministrativeactsmadebythetaxauthoritiesandtheirstaffandapplytothetaxauthoritiesatthenexthigherlevel(reconsiderationauthorities)inaccordancewiththelaw,andthereconsiderationauthoritiesmakedecisionstomaintain,changeorcancelthespecificadministrativeactsoftheoriginaltaxauthoritiesaccordingtothelawafterhearing.