投诉举报来源于《宪法》规定的公民参与管理权，随着网络、新媒体的发展，投诉举报渠道进一步整合，投诉举报数量也不断增长，因其便利性、灵活性日益成为公众维护权益的新渠道。公众通过投诉举报渠道向行政机关提供违法违规行为的线索，行政机关需要根据法定程序进行行政处理。但是，实践中投诉举报行政处理的纠纷不断增加。公民对投诉举报行政处理的满意度低，行政复议率和行政诉讼率高，难以发挥投诉举报化解社会争议、弥补行政执法力量不足、强化社会监督的功能。因此，需要对投诉举报行政处理进行法律规范研究，促进行政处理规范化。投诉举报行政处理的法律规范研究分为四个部分。首先，对投诉举报行政处理的定义、性质和理论基础进行概述。通过投诉举报行政处理合法性缺失、投诉举报纠纷的司法救济渠道狭窄等问题揭示投诉举报行政处理法律规范的必要性。其次，运用文本研究法，搜集投诉举报行政处理法律文本。从立法现状和立法内容研究投诉举报行政处理。聚焦投诉举报行政处理缺乏统一立法、行政处理程序规定不明、行政处理决定未及时更新、行政处理监督救济机制薄弱等问题。第三，运用实证研究和案例研究法，从市场监督管理部门的实践出发，分析投诉举报行政处理实践中存在的程序违法、调查义务履行不完全、答复内容不完整等问题。最后，对投诉举报行政处理的法律完善提供建议。总的来说，投诉举报行政处理是行政法律行为，需要遵循法定的受理、调查处理、答复等行政处理程序作出行政处理决定。规范投诉举报行政处理要从立法和实践两个层面出发，立法上要有统一的法律或行政法规为投诉举报行政处理提供法律指导，实践中要避免行政机关的违法处理行为。

Complaint and report derives from the constitutional right of citizens to participate in governance. With the development of the network and new media, the channels of complaint and report are further integrated, and the number of complaint and report is increasing rapidly. Because of its convenience and flexibility, complaint and report becomes a new channel for the public to safeguard their rights and interests. When the public provides the administrative organ with clues about illegal activities through complaint and report channels, the administrative organ shall handle them according to the legal procedure. However, the increasing number of disputes over the administrative handling of complaint and report in practice has led to a low level of public satisfaction and a high rate of administrative reconsideration and administrative litigation. It is difficult to fulfill the functions of complaint and report to resolve social disputes, make up for the lack of administrative enforcement, and strengthen social supervision. Therefore, it’s necessary to study the legal regulation of the administrative handling of complaint and report, promoting the standardization of administrative handling. This study is divided into four parts. First, summarize the definition, nature and theoretical basis of the administrative handling of complaint and report. Utilizing the lack of legitimacy of the administrative handling and the narrow channels of judicial remedies for complaint and report’s disputes to reveal the necessity of legal regulation of the administrative handling. Secondly, collect legal texts on the administrative handling of complaint and report. Utilizing the text research to study the legislative status and legislative content. Focus on the lack of uniform legislation, unclear provisions on administrative handling procedures, failure to update administrative handling decisions timely, and weak mechanisms for monitoring and remedying. Third, utilize empirical research and case study methodology. From the perspective of the practice of market supervision and management departments, analyze the problems of illegal procedure, incomplete fulfillment of the obligation to investigate, and incomplete replies in the practice of administrative handling of complaint and report. Finally, provide suggestions for the legal improvement of the administrative handling of complaint and report. In general, the administrative handling of complaint and report is an administrative legal act. It is necessary to follow the legal procedures such as acceptance, investigation and reply to make administrative handling decisions. To regulate the administrative handling of complaint and report, we should start from two levels. In legislation, there should be unified laws or administrative regulations to provide legal guidance. In practice, we should avoid illegal administrative handling.