一级
1.That is another right. You can ask the superior tax authority to reexamine the case. Its scope includes the arguments arising in process of both the tax payment and the punishment. But the requirements for the two kinds of cases are quite different.
这涉及到另一项权利.复议是请求上一级的税务机关重新审理.其范围既包括处罚争议.也包括纳税争议.但对两者的规定不同.
