行政诉讼撤诉是原告依法享有的程序性权利,是一项严肃而重要的制度.本文认为基于行政诉讼的特殊性,应该对原告撤诉的程序性要求规定的更为明确和严格,而从目前我国《行政诉讼法》看来,规定得过于简单、原则,撤诉制度未成体系.因此,在审判实践中,如何准确分析原告申请撤诉的原因,正确地作出准予或不准予撤诉的裁定,对于依法保护公民、法人和其他组织的合法权益,监督行政机关行使职权具有重要作用. The withdrawal of administrative proceedings is a serious and important system the plaintiffs have the procedural rights to enjoy in accordance with the law.This paper argues that based on the particularity of the administrative proceedings, the procedural requirements of the plaintiffs’ withdrawal of prosecution should be provided more clearly and strictly. However, Therefore, in the trial practice, how to accurately analyze the reasons for plaintiff’s application for withdrawal and correctly make the ruling on whether to approve or not to withdraw the withdrawal, and to protect it according to law The legitimate rights and interests of citizens, legal persons and other organizations play an important role in supervising the executive authorities to exercise their powers.