No Fee Can Be Charged To The Applicant.

　   《税务行政复议规则》从4月1日起实施，该规则明确规定，公民、法人和其他组织认为税务机关的具体行政行为侵犯其合法权益，可向税务行政复议机关申请行政复议。税务部门行政复议机关受理行政复议申请，不得向申请人收取任何费用。

The rules are clear, and administrative reconsideration should follow the principles of legality, fairness, openness, timely and convenience.

The administrative reconsideration organ shall not make an administrative reconsideration decision which is more unfavorable to the applicant within the scope of the applicant's administrative reconsideration request.

The administrative reconsideration organ shall provide the applicant and third party with special places and other necessary conditions for checking the files, accepting inquiries, mediation and hearing.

　　依据规则，税务机关作出具体行政行为，依法应当向申请人送达法律文书而未送达的，视为该申请人不知道该具体行政行为。