《行政复议法》和《行政诉讼法》的不同规定造成了两者在适用上的冲突。冲突可分为两类：一类是显性冲突，主要包括有关诉讼时效、复议期限、被申请人拒绝答复的冲突；另一类是隐性冲突，主要包括有关裁判依据、受案范围、涉外规定的冲突。本文阐述了上述冲突的表现，并提出相应的协调办法。 The different provisions of “Administrative Reconsideration Law” and “Administrative Procedure Law” have caused the conflict between the two. Conflicts can be divided into two categories: one is the dominant one, which mainly includes the limitation of action, the deadline for reconsideration and the respondent’s refusal to reply; the other is the implicit one, which mainly includes the basis of the judgment, the scope of the case, Prescribed conflict. This article elaborates on the performance of the above conflicts and proposes corresponding ways of coordination.