Legal analysis: The summary procedure of tax administrative punishment is an applicable procedure for tax authorities to impose a fine of less than 50 yuan on individual citizens and a fine of less than 1000 yuan on legal persons and other organizations, also known as "punishment on the spot".

Legal basis: Article 33 of the Administrative Punishment Law of the People's Republic of China. If the illegal facts are conclusive and there is a legal basis, and a citizen is given an administrative penalty of less than 50 yuan or a legal person or other organization is given a fine of less than 1000 yuan or a warning, a decision on administrative penalty may be made on the spot. The parties concerned shall implement the decision on administrative punishment in accordance with the provisions of Articles 46, 47 and 48 of this Law.