现行法律并未将和解作为行政诉讼的结案方式,所以司法实践中,经和解的行政案件都是采用撤诉的形式结案。和解与撤诉二者关系密不可分,和解为因,撤诉为果。法律及相应司法解释对原告一审撤诉规定的已非常详尽,但对二审及再审程序中的诉讼和解规定尚有欠缺,为此,本文有意对最高法院《关于行政诉讼撤诉 The current law does not regard reconciliation as the method of settling administrative litigation. Therefore, in the judicial practice, administrative cases settled through reconciliation are settled in the form of withdrawing the lawsuit. Reconciliation and withdrawal of the relationship between the two are inseparable, reconciliation as a result of the withdrawal of the outcome. The law and the corresponding judicial interpretation of the plaintiff first instance withdrawal of the provisions has been very detailed, but the second instance and retrial procedures for the settlement of the law there is still a lack of, for this reason, the paper intends to Supreme Court "on the administrative proceedings to withdraw