1. It is a form of holding administrative subjects responsible for their misfeasance to compel administrative subjects to perform legal duties.

2. Nevertheless, with the guidance of ultimate goal of law, it shall be proved to be necessary and possible for the existence of Supra-law ground for elimination of misfeasance.

3. The responsibility-asking in administration is the system that run the responsibilities of government whose behaviors belong to irregularity and misfeasance.

4. The paper will make a concrete analysis of the cause of this phenomena and the irregularity of misfeasance, and bring forward personal views on how to eliminate this phenomena.

5. Modern criminal law theories in every country usually regard it as condition of preventing criminality, especially as justifiability of eliminating misfeasance.

6. The administrative penalty of taxation is the measure of administrative sanctions against the administrative misfeasance to tax taken by tax authorities, which contains punition and compensation.

7. The system scope of application lies in the limit of misfeasance and malefaction.

8. Hence, the wisdom of the common law's stress on the crucial distinction between misfeasance and nonfeasance, between a wrongful aggression against someone's rights, and leaving that person alone.

9. But most countries and areas' penal code has no specific provision on this, only researches it as supra-law ground for elimination of misfeasance in theory.