The first violation is not punished, which means that some illegal acts of taxpayers occur for the first time, and if the circumstances are minor and can be corrected in time, without causing harmful consequences, they will be exempted from punishment according to law.

The negligence of financial personnel leads to the situation that enterprises are punished by tax authorities for minor illegal acts, which is widespread everywhere. Although the amount of punishment may not be large, administrative punishment has great influence on various credit ratings in enterprise operation, such as loan amount evaluation and invoice collection.

Lu, director of the Legal Affairs Department of Dongguan Taxation Bureau in State Taxation Administration of The People's Republic of China, told Economic Observer: Many enterprises have relatively minor tax violations when handling tax matters or filing tax returns, which can be corrected in time. Therefore, in order to help enterprises develop better, the flexible law enforcement of "violating first but not punishing" is set up within the scope stipulated by law, which not only reduces the burden on taxpayers, but also embodies the tolerant and prudent law enforcement concept of tax authorities.

Prior to this, the national tax work conference held on June 8, 65438/KLOC-0 also proposed to set quasi-law enforcement standards, innovate law enforcement methods, resolutely prevent and correct extensive, selective and one-size-fits-all arbitrary law enforcement, and promote the "first violation without punishment" list system.