税务行政处罚是指享有税务行政处罚权的税务机关对实施违反税收管理秩序行为的公民、法人或者其他组织依法定条件、权限和程序实施制裁的具体行政行为，包括对纳税人违反税收法律、法规、条例的行为进行的各种惩罚。处罚的目的是为了维护税收征收管理秩序，保障国家税法的贯彻? The tax administrative penalty refers to the specific administrative act of the tax authorities enjoying tax administrative penalty right to impose sanctions on citizens, legal persons or other organizations that violate the order of tax administration according to the statutory conditions, powers and procedures, including the taxpayers violating tax laws and regulations , The regulations of the conduct of various punishments. The purpose of the punishment is to maintain the tax collection and management of the order to protect the implementation of the national tax law?