The establishment of tax administrative punishment refers to the first time that a specific state organ independently stipulates the tax behavior norms of the tax management counterpart through a certain form and stipulates the administrative sanctions that violate the norms.

(1) The National People's Congress and its Standing Committee can set various tax administrative penalties according to law.

(2) the State Council can set tax administrative penalties other than restricting personal freedom through administrative regulations.

(3) People's Republic of China (PRC) State Taxation Administration of The People's Republic of China can set warnings and fines in the form of tax administrative regulations. The tax administrative regulations set a fine of no more than 1000 yuan for illegal acts in non-business activities. For illegal acts in non-business activities with illegal income, the fine shall not exceed 3 times of the illegal income, and the maximum shall not exceed 30,000 yuan. If there is no illegal income, the fine shall not exceed 10000 yuan. Exceeding the limit, it shall be reported to the State Council for approval.

The types of tax administrative punishment mainly include: warning, fine, confiscation of illegal income, confiscation of illegal property, cessation of export tax refund right, collection or suspension of invoice sales.