税务行政复议权是国家法律赋予纳税人的救济权,因纳税人申请而启动。为充分保障行政复议申请权的行使,建议废止纳税争议的行政复议申请前置条件,切实保障纳税人的行政复议救济权或行政诉讼救济权。 Tax administrative reconsideration right is the remedy granted to the taxpayer by the state law, which is started by the taxpayer on application. In order to fully guarantee the exercise of the right to apply for administrative reconsideration, it is proposed to abolish the preconditions for applying for administrative reconsideration of tax disputes and effectively safeguard the right of administrative reconsideration and relief for taxpayers or the remedies of administrative litigation.