在审判实践中,由于对审理上诉行政案件中的一些具体问题在理解和掌握上不尽一致,造成各地在做法上有所差异,影响了行政审判的统一性。本文拟从理论与实践的结合上就行政二审程序中当事人设置、对申请撤回上诉的处理及发回重审问题,进行探讨。一、关于二审当事人的设置问题 In the trial practice, due to the inconsistency in the comprehension and mastery of some specific issues in the trial of appellate administrative cases, the differences in practices among different places have affected the unity of administrative trials. This article intends to discuss the handling of the application for withdrawing the appeal and the re-issue of the appeal on the combination of theory and practice with regard to the parties involved in the second instance of the administrative procedure. First, on the second instance of the parties set up the issue