Answer to the Discretion of Tax Administrative Punishment Tax administrative punishment is a specific administrative act that the tax authorities punish taxpayers, withholding agents, tax payment guarantors and other parties (hereinafter referred to as parties) who violate tax laws, regulations and rules and have a direct interest in tax administrative punishment. Including all kinds of fines and other administrative penalties stipulated by tax laws, regulations and rules, all belong to the scope of tax administrative penalties. 1. If the tax authorities impose a fine or warning of 1000 yuan on individual citizens, legal persons and other organizations, summary procedure shall be applied to punish them on the spot. 2. Other punishments other than summary procedure shall be subject to general procedure. In the notification part of the general procedure, if the parties are informed that they meet the statutory hearing conditions, they have the right to request a hearing (a fine of 202 1 yuan for citizens and a fine of 1 ten thousand yuan for legal persons or other organizations).

Legal objectivity:

Article 34 of the Administrative Punishment Law of the People's Republic of China * * * The administrative organ may formulate the standard of administrative penalty discretion according to law and regulate the exercise of administrative penalty discretion. The benchmark of administrative penalty discretion shall be announced to the public. Article 2 of the Administrative Punishment Law of the People's Republic of China means that the administrative organ shall punish citizens, legal persons or other organizations for acts that violate the administrative order, reducing their rights and interests or increasing their obligations.