Legal analysis: tax administrative punishment refers to the administrative punishment given by the tax authorities by citizens, legal persons or other organizations who violate the order of tax collection and management, but do not constitute a crime and should bear administrative responsibility according to law. Tax administrative punishment is an important part of administrative punishment. Specifically, the following three types do not belong to the tax administrative punishment: (1) Ordering to stop tax violations, ordering to correct tax violations, and ordering to pay taxes within a time limit are not tax administrative punishments, but administrative orders. (2) Collecting or stopping the sale of invoices is not a tax administrative punishment, but an indirect coercive measure with the nature of execution punishment. (3) Notifying relevant departments to stop leaving the country, canceling the qualification of general taxpayers, collecting tax registration certificates, stopping deduction and other specific tax administrative acts do not belong to tax administrative punishment. Article 14, paragraph 1, item 5 of the Regulations on Tax Administrative Reconsideration stipulates specific tax administrative penalties.

Legal basis: Article 14 of the Tax Administrative Reconsideration Rules accepts applications for administrative reconsideration filed by applicants who are dissatisfied with the following specific administrative acts of the tax authorities: (1) Tax acts, including specific administrative acts such as confirming the subject of taxation, the object of taxation, the scope of taxation, tax reduction, tax exemption, tax refund, tax deduction, applicable tax rate, tax basis, tax payment link, tax payment period, tax payment place and method, and collecting taxes and late fees. (2) administrative licensing and administrative examination and approval; (3) Invoice management, including consignment, collection and invoicing; (four) tax preservation measures and implementation measures. (5) Administrative penalty: 1. Fines; 2. Confiscation of property and illegal income; 3. Stop the right of export tax refund. (6) Failing to perform the following duties according to law: 1. Handling tax registration; 2. Issue and issue tax payment vouchers and tax management vouchers for business activities; 3. Administrative compensation; 4. Administrative reward; 5 other acts that do not perform their duties according to law. (7) Qualification behavior. (8) Failing to confirm the tax payment guarantee according to law. (nine) the specific administrative acts in the work of government information disclosure. (ten) tax credit rating behavior. (eleven) notify the entry-exit administration to stop leaving the country. (twelve) other specific administrative acts.