新《征管法》对税务行政复议的修改，对于指导税收法制工作，充分发挥税务行政复议的作用，具有重大的意义。在此，笔者针对新《征管法》实施中容易忽视和亟待明确的几个具体问题，谈谈自己的粗浅认识，以期抛砖引玉。一、正确认识为复议前置设置前提条件的双重功效。 新《 The revision of tax administrative reconsideration by the new “Tax Administration Law” is of great significance to guiding the tax legal system and giving full play to the role of tax administrative reconsideration. At this point, the author of the new “Tax Administration Law” in the implementation of easily overlooked and urgent need to be clear about several specific issues, talk about their superficial understanding, with a view to initiate. First, a correct understanding of the double preconditions for the review of the dual effect of preconditions. new"