《吉林省地方税务局税务行政处罚实施程序暂行规定》出台已经一年多了，在各级地税机关的贯彻落实下，很大程度地遏制了税收行政处罚程序上的随意性，行政处罚日趋规范。但在实际操作中，由于一般程序的行政处罚需要履行立案、调查、审查、决定和执行等多个程序，且所填表格也 “Local Taxation Bureau of Jilin Province, the Interim Provisions on the Implementation of tax administrative penalties,” promulgated more than a year, and at all levels to implement the local tax authorities, to a large extent to curb the arbitrary tax administrative penalties, the increasingly standardized administrative penalties . However, in practice, due to the general procedure of the administrative penalties need to fulfill the filing, investigation, review, decision and implementation of a number of procedures, and fill in the form