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 have a direct interest in tax administrative punishment in accordance with the relevant provisions of tax laws, regulations and rules. Tax administrative punishment, including all kinds of fines and other administrative punishments stipulated by tax laws, regulations and rules, belongs to the scope of tax administrative punishment.

Legal objectivity:

The new tax collection and management law and its implementation rules stipulate detailed punishment measures for tax violations, and tax authorities have the right to impose three kinds of administrative penalties: warning, property punishment and ability punishment within the scope of statutory functions and powers. I. Warning and Punishment This is a punishment that affects the reputation of violators. It is a measure for administrative organs to condemn and warn people who violate administrative law, so as to arouse their vigilance and prevent them from continuing to violate the law. The punishment of reprimand is mainly applicable to illegal acts with minor circumstances that have not caused serious social harm, and can be applied by citizens, legal persons and organizations. Article 37 of the new tax collection and management law stipulates that taxpayers engaged in production and business operations and taxpayers engaged in temporary business operations who fail to go through tax registration in accordance with the provisions shall be verified by the tax authorities and ordered to pay. Article 38 stipulates that if the tax authorities have reason to believe that taxpayers engaged in production and business operations have evaded their tax obligations, they may order them to pay the tax payable within a prescribed time limit. Article 73 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates that if a taxpayer or withholding agent engaged in production or business fails to pay or remit the tax within the prescribed time limit, and the tax payment guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall issue a notice of tax payment within the prescribed time limit, and the maximum time limit for ordering to pay or remit the tax shall not exceed 15 days. Article 76 stipulates that tax authorities at or above the county level shall regularly publish the tax arrears of taxpayers in tax payment places or news media such as radio, television, newspapers, periodicals and the Internet. Among these provisions, the offender's illegal act is minor and has not caused serious social harm. The law has influenced the reputation of offenders by reminding, admonishing and instructing taxpayers in writing. Second, property punishment This refers to a kind of punishment that the administrative organ deprives the administrative organ of infringing the property right of the legal person according to law. Including fines, confiscation of illegal income and confiscation of illegal property. The applicable conditions of property punishment are: it is applicable to illegal acts committed by citizens with economic income, legal persons or organizations with fixed assets; Illegal acts in profit-making business activities. Articles 60 to 74 of Chapter V "Legal Liability" of the new tax administration law specify the amount and extent of fines in detail according to the seriousness of the violation. Article 71 of the new tax administration law stipulates that if invoices are illegally printed, the tax authorities shall destroy the illegally printed invoices, confiscate the illegal income and tools for committing crimes, and impose a fine of not less than 10,000 yuan but not more than 50,000 yuan. Article 93 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates that if a taxpayer or withholding agent illegally provides bank accounts, invoices, vouchers or other convenient conditions, resulting in non-payment or underpayment of taxes or defrauding the state of export tax rebates, the tax authorities may, in addition to confiscating their illegal income, impose a fine of less than/kloc-0 times of the tax that has not been paid, underpaid or defrauded. Confiscation of illegal income and property is to deprive illegal income in the form of law, increase illegal cost in the form of law, and make offenders unprofitable, thus serving as a sanction to curb illegal acts. Article 59 stipulates that other properties stipulated in the new tax administration law include taxpayers' real estate, cash, securities and other real estate and movable property. Articles 59 to 72 of the Detailed Rules for the Implementation of the Tax Administration Law refine and annotate the relevant provisions of the property punishment in the new tax administration law, making the property punishment stipulated in the tax law more clear and specific. Property punishment is a widely used and extremely effective administrative punishment, which aims at cracking down on tax violations for profit by depriving citizens with economic income, legal persons or organizations with fixed assets and other administrative offenders of their property rights according to law. It also punishes and sanctions offenders by means of fines, confiscation of illegal income and confiscation of illegal property. Article 90 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that if a taxpayer fails to go through the formalities of verifying or replacing the tax registration certificate in accordance with the provisions, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan. Article 92 stipulates that if banks and other financial institutions fail to register the tax registration certificate number in the taxpayer's account engaged in production and business operations in accordance with the provisions of the Tax Administration Law, or fail to register the taxpayer's account number engaged in production and business operations in the tax registration certificate in accordance with the provisions, the tax authorities shall order them to make corrections within a time limit and impose a fine of more than 2,000 yuan but less than 20,000 yuan; If the circumstances are serious, a fine of 20,000 yuan to 50,000 yuan shall be imposed. These two articles are punishment measures stipulated by laws and regulations, combined with reprimand and property punishment. The combination of the two forms of punishment increases the intensity of punishment. Three. Ability punishment is a kind of severe administrative punishment, which is a sanction measure taken by administrative organs to restrict or deprive administrative counterparts who violate administrative legal norms. Ability punishment mainly includes: ordering to make corrections within a time limit, ordering to stop production and business, withholding or revoking business license, withholding or revoking license. The new "Tax Administration Law" and its detailed rules for implementation stipulate that the tax authorities have the right to order rectification within a time limit and may request to revoke their business licenses. The applicable conditions of capacity punishment are: (1) revocation of business license and permit. It refers to the punishment that the administrative organ cancels the qualification of the administrative counterpart who holds a certain license or business license because of illegal acts. It is suitable for the administrative counterpart who has obtained certain qualifications to commit illegal acts with harmful consequences. Just imposing a property fine is not enough to correct this illegal act, so its license or business license is revoked, making it lose the right to engage in certain production and business activities. (two) ordered to stop production and business. Refers to the administrative punishment given by the administrative organ to the illegal acts of the personnel engaged in production and business activities. It directly deprives producers and operators of the right to carry out production and business activities. The specific application conditions are as follows: First, individual industrial and commercial households, enterprise legal persons or organizations engaged in production and business activities commit serious illegal acts, and the consequences of their actions are more serious. The second is to engage in processing and production closely related to people's health, or publish publications and audio-visual products that have a negative impact on people's spiritual life. (3) withholding the license and business license. It is the punishment that the administrative organ suspends the qualification of the administrative counterpart who holds the license and business license according to law and carries out illegal acts. This kind of punishment is mainly applicable to the administrative counterpart whose administrative violations are not serious enough. This kind of administrative punishment is taken to give them a chance to correct, so the license or business license will not be revoked for the time being. Article 60 of the new tax administration law stipulates that if a taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses. Because taxpayers do not apply for tax registration, it will disrupt tax collection and management, resulting in the loss of national tax revenue. If the tax authorities order it to make corrections within a time limit and fail to do so within the time limit, the tax authorities will request it to revoke its business license, so that it loses the right to engage in a certain production and operation, and its illegal operation will be suspended under the punishment of administrative ability. The request for revoking the business license made by the tax authorities as stipulated in Article 60 of the new tax administration law is a substantive request, and the administrative department for industry and commerce must revoke the business license of the administrative counterpart after receiving the request.