近日,某公司经理张某因税收征纳问题与主管税务机关发生争议,申请了行政复议,并于今年3月1日收到复议决定书。由于对复议结果很不满意,张某的公司于3月17日向人民法院进行起诉。但最后法院以其超过诉讼时效未予受理,此类事件屡屡发生。下面笔者将纳税人应注意的几个时效问题整 Recently, Zhang Zhang, manager of a company for tax collection issues in dispute with the competent tax authorities, applied for an administrative review, and on March 1 this year, received a reconsideration decision. As the result of the review was not satisfied, Zhang’s company filed a lawsuit with the people’s court on March 17. However, the court finally failed to accept the statute of limitations because of the time limit for such action, and such incidents occurred frequently. Below the taxpayer should pay attention to several issues over the entire period of limitation