Don't belong. According to the inquiry of China Travel Service. Com, the discretionary benchmark of tax administrative punishment does not belong to administrative regulations, but belongs to departmental regulations. According to the Legislation Law of People's Republic of China (PRC), the State Council formulates administrative regulations according to the Constitution and laws. The State Council may authorize various departments in the State Council to formulate rules within the scope of their functions and powers in accordance with laws, administrative regulations and the State Council's decisions and orders.