税务机关正确实施行政处罚，是其履行税收征管职能的必要手段，可以有效督促纳税人等税务当事人自觉履行法律义务，遵守税收征管秩序，进而增强税法刚性，增加税收收入。但是，如果该处罚的而不处罚或者处罚错误或不当，必将损害当事人的合法权益，也会影响税法刚性和税收收入 The correct implementation of administrative penalties by the tax authorities is a necessary means for them to perform the functions of tax collection and management. They can effectively urge taxpayers and other tax litigants to fulfill their legal obligations conscientiously and abide by the tax collection and administration order, thus enhancing tax law rigidity and increasing tax revenue. However, if the punishment is not punished or the punishment is wrong or inappropriate, it will certainly damage the legitimate rights and interests of the parties, but also affect the tax law and tax revenue