税务行政处罚,是税务机关依法对税务行政管理相对人违反税收法律、法规和规章,尚未构成犯罪的违法行为予以的一种税务行政制裁。它是保障税务机关实施税收征收管理,维护税收秩序的一种行为方式。 税务行政处罚适用的法律、法规依据,主要是《税收征管法》、《行政处罚法》和《发票管理办法》。由于《税收征管法》颁布的时间早于《行政处罚法》,而且它又是一部单方面的税收管理类的法律,在立法上尚有许多缺陷和不足,尤其对税务管理相对人合法权益的保护以及对 Tax administrative penalties are tax administrative sanctions imposed by the tax authorities according to law on violations of the tax laws, rules and regulations of tax administration counterparts that have not yet constituted a crime. It is to protect the tax authorities to implement tax collection and management, tax order to maintain a kind of behavior. Tax administrative penalties applicable to the laws and regulations, mainly “Tax Administration Law”, “Administrative Punishment Law” and “invoice management approach.” Because the “Tax Administration Law” promulgated earlier than the “Administrative Penalties Law,” and it is a unilateral tax administration class law, there are still many shortcomings and deficiencies in the legislation, especially for the legitimate rights and interests of tax management counterparts Protection and yes