在日常税收工作中，当税务机关送达税务行政处罚决定书时，一些单位和个人常借口“处罚不公”拒收。其实，拒收税务处罚决定书是不可取的，不仅不能逃避应受的处罚，而且还有碍行使税务复议和诉讼权。 　　首先，当事人拒收税务行政决定书并不影响处罚决定书的送达。《税收征收 In the daily tax work, when the tax authorities serve the tax administrative penalty decision, some units and individuals often refuse to accept the “punishment of injustice.” In fact, rejection of the tax penalty decision is not desirable, not only can not evade the punishment should be subject, but also hinder the exercise of tax reconsideration and litigation right. First of all, the rejection of the tax administrative decision by the parties does not affect the delivery of the penalty decision. Tax collection