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长期以来,基于行政行为公定力的理论预设,行政诉讼期间具体行政行为不停止执行成了行政诉讼的特有原则,进而又扩大到强制执行领域。但实践表明,行政诉讼期间不停止强制执行违背了正当法律程序和行政比例原则。实践中天价滞纳金现象也正是因为此制度不完善造成的。因此,重新反思行政行为的公定力理论,修改相应的执行和诉讼规则,寻找合理的替代措施,是行政法学界亟需完成的课题。
For a long time, based on the theoretical presupposition of the nominal power of administrative act, the specific administrative act during the administrative litigation has not stopped its implementation and became the unique principle of administrative litigation, which further extends to the field of enforcement. However, practice shows that not stopping enforcement during administrative proceedings runs counter to the principle of due process and proportionality. In fact, it is precisely because of this system is not perfect. Therefore, it is an urgent task for the administrative jurisprudence community to reconsider the theory of public power of administrative act, to modify the corresponding rules of execution and litigation, and to find a reasonable alternative.