论追缴税款、加收滞纳金之行政行为的法律救济途径——以一起税务行政纠纷案件为例

追缴税款、加收滞纳金的行政行为不属于行政处罚或纳税争议,而可以被认为是行政机关违法要求履行义务的行为。对该行政行为的救济程序应当是“可复议可诉讼”——“对复议不服再起诉”的一般救济程序。《行政诉讼法》司法解释第33条第二款应被认为授予了当事人选择性的诉讼权利。

Controversies on the Legal Remedy for the Administrative Action of Levying Tax and Late Fee —— On the case basis of a tax-levying debate

The administrative action of levying tax and late fee is not a kind of administrative punishment or tax-paying debate,but may be regarded as a kind of action that the administrative demands illegally the performance of legal obligation.The remedial procedure should be an ordinary one of 'applying for reviewing or litigating','litigating against the reviewing decision'.Article 33.2 of the judicial interpretation of the Law of Administrative Litigation is thought to have awarded the relevant party an alternative right of litigation.