1. fine: the tax authorities impose fines on taxpayers or withholding agents who violate tax laws and regulations to punish their illegal acts.

2. Confiscation of illegal income: the tax authorities confiscate the illegal income of illegal taxpayers or withholding agents to make up for the national tax losses.

3. Administrative detention: The tax authorities impose administrative detention on taxpayers and withholding agents suspected of violating tax laws and regulations to stop them from continuing to violate the law.

Concept: Tax administrative punishment refers to an administrative punishment measure taken by tax administrative organs against taxpayers or withholding agents who violate tax laws and regulations. In addition to the above three common forms, there are two other ways of punishment.

1. Revocation of tax registration certificate: The tax authorities may revoke the tax registration certificate of taxpayers or withholding agents who have committed serious illegal acts, so that they can no longer engage in tax business activities.

2. Cancellation of tax preference qualification: For taxpayers or withholding agents who illegally enjoy preferential tax policies, the tax authorities may revoke their tax preference qualification, exposing them to the risk of increased tax burden.

Tax administrative punishment is a compulsory measure taken by tax authorities to punish taxpayers and withholding agents for their illegal acts and safeguard tax order and social public interests.

Common reasons for being punished by tax authorities include:

1. Violation of tax laws and regulations: for example, failure to declare tax on time, failure to go through tax registration as required, etc.

2. Concealing the real situation and providing false information: for example, providing false information when filing tax returns, falsely reporting income or expenses, etc.

3. Tax avoidance: For example, to avoid paying taxes by transferring assets or fictitious business.

4. Tax evasion: for example, tax evasion by concealing income and falsely invoicing.

5. Violation of tax collection and management regulations: such as failure to use tax stamps and upload tax information according to regulations.

6. Other illegal acts: such as violating the tax collection and management law and infringing on the rights and interests of taxpayers.

Being punished by tax authorities may bring serious consequences to enterprises, such as fines and revocation of tax registration certificates. Therefore, enterprises should strictly abide by tax laws and regulations and avoid illegal acts.