This topic examines the relevant provisions on reconciliation and mediation of administrative reconsideration in the Tax Administrative Reconsideration Rules. On the following matters of tax administrative reconsideration, according to the principle of voluntariness and legality, the applicant and the respondent can reach a settlement before the administrative reconsideration organ makes an administrative reconsideration decision, and the tax administrative reconsideration organ can also mediate: specific tax administrative acts made by exercising discretion, such as administrative punishment, checking tax amount, determining taxable income rate, etc.; Administrative compensation; Administrative reward; Specific administrative acts with other rationality problems. If the applicant and the respondent reach a settlement, they shall submit a written settlement agreement to the administrative reconsideration institution. If the content of the settlement does not harm the interests of the public and the legitimate rights and interests of others, the administrative reconsideration institution shall allow it. Where the administrative reconsideration institution allows the settlement to terminate the administrative reconsideration, the applicant shall not apply for administrative reconsideration again with the same facts and reasons.