行政诉讼法第50条规定:“人民法院审理行政案件,不适用调解。”但是,自行政诉讼法颁布实施以来,大量的撤诉案件,都是法院暗中协调的结果。笔者所在法院2006年、2007年、2008年行政案件的撤诉率分别为:53.3%、52.4%、51.6%。行政诉讼的撤诉不外乎三种情形:一是在诉讼过程中,被告改变了原行政行为,原告同意撤诉的占80.28%;二是行政裁决 Article 50 of the Administrative Procedure Law stipulates: “The people’s court shall handle administrative cases without mediation.” However, since the promulgation of the Administrative Procedure Law, a large number of cases of withdrawal have been the result of covert coordination by the courts. The withdrawal rates of the author’s court in administrative cases in 2006, 2007 and 2008 were respectively 53.3%, 52.4% and 51.6%. The withdrawal of administrative litigation no more than three situations: First, during the proceedings, the defendant changed the original administrative act, the plaintiff agreed to withdraw the case accounted for 80.28%; second is the administrative decision