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税务行政处罚是指依法享有行政处罚权的税务机关对违反税收法律法规尚未构成犯罪的税务管理相对人给予行政制裁的具体行政行为。税务行政处罚是税务行政执法的重要环境，是强化依法治税、保证税收法律法规正确实施的重要措施。自１９９６年１０月《行政处罚法》实施后，对税务
Tax administrative penalties refer to the specific administrative acts imposed by the tax authorities legally entitled to administrative penalties for administrative sanctions against the counterparts in the tax administration that have not yet constituted a crime in violation of the tax laws and regulations. Administrative taxation is an important environment for tax administration and law enforcement and an important measure to strengthen tax administration according to law and ensure the correct implementation of tax laws and regulations. Since October 1996 “Administrative Punishment Law” after the implementation of the tax