1. Where the tax authorities impose a fine of less than 50 yuan on individual citizens and a fine of less than 1000 yuan on legal persons and other organizations, before making a decision on administrative punishment, they shall inform the parties concerned of the facts, reasons and basis for making the decision on administrative punishment on the spot, and inform them of their rights according to law. Law enforcement officers of tax authorities shall listen to the statements and arguments of the parties on the spot, and review the facts, reasons and evidence put forward by the parties; If the facts, reasons or evidence put forward by the parties are established, they shall be adopted. 2. If a law enforcement officer makes a decision on tax administrative punishment on the spot, he/she shall show his/her law enforcement identity certificate to the party concerned, and fill in the decision on tax administrative punishment in a predetermined format and number. The decision on tax administrative punishment shall specify the illegal acts of the parties concerned, the basis of administrative punishment, the amount, time and place of the fine and the name of the tax authorities, and shall be signed or sealed by law enforcement officers. The decision on tax administrative punishment shall be delivered to the parties on the spot. 3. The parties concerned shall, from the date of receiving the decision on tax administrative punishment, pay the fine at the designated bank within the time limit stipulated by the tax authorities. Under any of the following circumstances, law enforcement officers can collect the fine on the spot: (1) 20 yuan is given a fine of the following according to law; (2) it is difficult to implement after it is not collected on the spot; (3) In remote, water and inaccessible areas, the parties have difficulty in paying the fine to the designated bank and propose to pay it on the spot.

legal ground

Types of administrative punishment in Article 9 of the Administrative Punishment Law of the People's Republic of China: (1) Warning and informed criticism; (two) fines, confiscation of illegal income and confiscation of illegal property; (three) the license is temporarily withheld, the qualification level is lowered, and the license is revoked; (4) Restricting production and business activities, ordering production and business suspension, ordering closure and restricting employment; (5) Administrative detention; (6) Other administrative penalties as prescribed by laws and administrative regulations.