在公民、法人或者其他组织启动行政复议程序中，对行政复议申请受理与否是至为关键的环节。行政复议机关决定不予受理的，在程序上即终止了行政救济对行政相对人合法权益的保护，尤其是复议前置的情形下。而对于行政复议不予受理决定能否提起行政诉讼，现行法律规定模糊，理论? In the process of initiating the administrative reconsideration process, citizens, legal persons or other organizations accept the application of administrative reconsideration or not is the key link. If the administrative reconsideration organ decides not to accept the application, the administrative remedies shall be terminated in a procedural manner in order to protect the legitimate rights and interests of the administrative counterpart, especially in the case of reconsideration. However, whether the administrative reconsideration decision of inadmissibility can bring an administrative lawsuit, the current laws and regulations obscure the theory?