Offer in compromise has already been successively operated for many years by regional tax authorities of our country,and been used as a new and effective method of tax management.However,as a new work method, offer in compromise has the following shortcomings such as the legal authority is too low,the rules are mostly of principles which lack maneuverability and the legal situation is not clear……All these issues affect the interests of both the revenue and the taxpayers.In order to solve these proble...