1. What are the types of administrative penalties for tax violations? Tax administrative punishment includes fine, confiscation of illegal income, suspension of export tax rebate right and revocation of tax administrative license certificate. It should be emphasized that in practice, the tax authorities have the right to take all kinds of law enforcement measures with orders and punishments according to law, but these law enforcement measures are only administrative acts in tax law enforcement management, not types of administrative punishments. These include: ordering correction within a time limit, collecting or stopping the sale of invoices, etc. It does not belong to tax administrative punishment. 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". Where the tax authorities 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, before making the decision on administrative punishment, they shall inform the parties concerned of the facts, reasons and basis for making the decision on administrative punishment on the spot, and inform them of their rights according to law. Law enforcement officers of tax authorities shall listen to the statements and arguments of the parties on the spot, and review the facts, reasons and evidence put forward by the parties; If the facts, reasons or evidence put forward by the parties are established, they shall be adopted. If a law enforcement officer makes a decision on tax administrative punishment on the spot, he shall show his law enforcement identity certificate to the party concerned and fill in the decision on tax administrative punishment in a predetermined format and number. The decision on tax administrative punishment shall specify the illegal acts of the parties concerned, the basis of administrative punishment, the amount, time and place of the fine and the name of the tax authorities, and shall be signed or sealed by law enforcement officers. The decision on tax administrative punishment shall be delivered to the parties on the spot. Two. Relevant provisions The parties concerned shall, from the date of receiving the decision on tax administrative punishment, pay the fine at the designated bank within the time limit stipulated by the tax authorities. Under any of the following circumstances, the law enforcement officers may collect the fine on the spot: 1, and impose a fine below 20 yuan according to law; 2, it is difficult to implement after it is not collected on the spot; 3, in remote, water, traffic inconvenience areas, the parties have difficulty in paying the fine to the designated bank, the parties proposed to pay on the spot. Three. Fines stipulate that if law enforcement officers collect fines on the spot, they must issue a receipt for fines uniformly issued by the financial departments of provinces, autonomous regions and municipalities directly under the Central Government to the parties concerned; If a receipt for the fine uniformly issued by the financial department is not issued, the party concerned has the right to refuse to pay the fine. The tax authorities shall impose penalties other than a fine of less than 50 yuan on individual citizens and a fine of less than 1 000 yuan on legal persons and other organizations, and the general procedures shall apply. 1. When imposing general administrative punishment on citizens, legal persons and other organizations, the tax authorities shall inform the parties of the facts, reasons and basis for making the decision on administrative punishment before making the decision on administrative punishment, and inform them of their right to make statements and defenses. 2. If a party requests a statement or defense, it shall make a statement or defense to the tax authorities within 3 days from the date of receiving the notice of tax administrative punishment. Statements or arguments can be made orally or in writing. The tax authorities may record oral statements and arguments. After verification, the parties shall sign or seal the hearing statement and defense record. 3, the tax authorities shall examine the facts, reasons and evidence put forward by the parties; If the facts, reasons or evidence put forward by the parties are established, they shall be adopted. The tax authorities shall not aggravate the punishment because of the statements or defenses of the parties. 4. The tax authorities shall, after listening to the statements and defenses of the parties and reviewing them, or after the parties give up their statements and defenses, make a decision on tax administrative punishment and serve it on the parties for signature. 4. The Decision on Tax Administrative Punishment shall specify the following items: 1, the name and address of the party concerned; 2. Facts and evidence in violation of laws, regulations or rules; 3, the types and basis of administrative punishment; 4, the way and time limit of administrative punishment; 5, refuses to accept the decision on administrative punishment, the way and time limit for applying for administrative reconsideration or bringing an administrative lawsuit; 6. The name of the tax authority that made the punishment decision and the date of making the decision. 7. The written decision on administrative punishment must be stamped with the seal of the tax authority that made the decision on administrative punishment. The parties concerned shall, from the date of receiving the decision on tax administrative punishment, pay the fine at the designated bank within the time limit prescribed by the tax authorities. In remote, water and inaccessible areas, if it is difficult for a party to pay a fine to a designated bank, the tax authorities and their law enforcement officers may collect the fine on the spot at the request of the party. To sum up, tax administrative punishment can include amount punishment or license revocation punishment. Because it is an administrative punishment rather than a criminal punishment, the suspect will not be detained. Generally speaking, the specific amount of tax administrative penalty fines depends on the size of the crime. If the circumstances are serious, the fine is relatively large, and the specific punishment depends on the actual situation.