税务行政罚款是由税务机关作出的对税务行政违法行力的行政处罚措施，具有惩罚性与补偿性。为了从严规范税务行政罚款行为，应对《税收征管法》的有关条款进行必要的补充和完善。 Tax administrative fines are administrative penalties imposed by the tax authorities on the illegal administration of tax administration and are punitive and compensatory. In order to strictly regulate tax administrative fines, relevant provisions of the Tax Administration Law should be supplemented and improved as necessary.