对国家税务总局做出不予受理复议决定不服向哪家法院起诉？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	对国家税务总局做出不予受理复议决定不服向哪家法院起诉？
释义	法律分析：向该部门提起行政复议或者向国务院申请裁决，或是向人民法院提起行政诉讼，法院不是行政部门，是司法部门，申请行政复议的一定是行政部门。法律依据：《中华人民共和国行政复议法》第十四条对国务院部门或者省、自治区、直辖市人民政府的具体行政行为不服的，向作出该具体行政行为的国务院部门或者省、自治区、直辖市人民政府申请行政复议。对行政复议决定不服的，可以向人民法院提起行政诉讼；也可以向国务院申请裁决，国务院依照本法的规定作出最终裁决。
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