根据现行税收法律、行政法规的规定，税务行政处罚的种类可以归纳为 3种：罚款、没收非法所得、停止出口退税权。其中，没收非法所得政策主要是针对纳税人妨害发票管理的违法行为，在《中华人民共和国发票管理办法》第 36、 37、 38和 39等条款中体现的。没收非法所得政策的执 According to the current tax laws and administrative regulations, the types of tax administrative penalties can be summarized into three types: fines, confiscation of illegal income, the right to stop the export tax rebate. Among them, the policy of confiscation of illegal income is mainly aimed at the taxpayers who obstruct the management of illegal invoices, which are reflected in Articles 36, 37, 38 and 39 of the “Measures of the People’s Republic of China on the Administration of Invoices.” Confiscation of the illegal income policy