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《中华人民共和国行政处罚法》（下称《行政处罚法》）第２９条第１款规定：“违法行为在二年内未被发现的，不再给予行政处罚。法律另有规定的除外。”那么，对于在两年之后才被发现的偷税行为能否进行处罚呢？《中华人民共和国税收征收管理法实施细则》（下称《税收征管...
Article 29 Paragraph 1 of the “Administrative Punishment Law of the People’s Republic of China” (hereinafter referred to as the “Administrative Punishment Law”) stipulates: “No illegal punishments shall be given unless the law is found within two years unless otherwise provided by law.” So, whether the tax evasion behavior discovered only two years later can be punished? “People’s Republic of China Tax Collection and Management Law Enforcement Rules” (hereinafter referred to as "tax collection ...