The case of Li Qiuxiang challenges the double preposition model of the current tax related administration review. It is one of the questions worthy of consideration in the case whether there is a need of prepositive review when there is no controversy over the specific tax payment. The right remedy of the party concerned always gets into trouble in the tax related administration review, which is rooted in its reliance on the prepositive review whose function has been alienated. The alienation of the tax authorities becomes their shield to reduce the supervision and restraint. In fact, the tax authorities are seldom constrained in practice. Diffluence of the cases, on the one hand, reduces the procedural functions of courts, and on the other hand, hinders the party concerned from seeking judicial remedy. While prepositive tax clearance will substantially damage the country’s tax income, which is likely to develop into power rent seeking. Therefore, we should adopt the principle of good willed taxpayers presumption, abolish the statutorily compulsory prepositive review, and encourage the way of paying taxes first rather than propositive tax clearance through positive and negative inducement.