Abstract: Solving tax administrative disputes is conducive to harmonizing taxation relationship and protecting taxpayers’ rights. Compared to tax administrative litigation authorities, tax administrative review offices are more professional in taxation law, have stronger trial authority and have a wider scope of review. But some taxpayers can’t get tax administrative review rights for they cannot pay tax and overdue fine according to the requirements of tax offices, so the number of tax administrative cases is limited. It is difficult to develop a professional unit of administrative reconsideration personnel due to the decentralization of tax administrative review offices, and the impartiality and independence of tax administrative offices are questioned. Tax administrative review will play a main role of resolving tax administrative disputes if taxpayers are endowed tax administrative rights unconditionally, and tax administrative review offices are concentrated.