The Realistic Predicament and System Reconstruction of"No Penalty for the First-time Violation"of Tax Regulations
Article 33 of the revised Law on Administrative Penalties only stipulates the system of"no penalty for the first-time violation"in a principled way,and the Law on the Administration of Tax Levying has no stipulation on such system,and the Lists of Issues Subject to"No Penalty for the First-time Violation"Concerning Tax-related Administrative Penalties and the tax-related discretionary benchmarks in various regions are different.As a result,the connotation of the system of"no penalty for the first-time violation",the application scope and cycle of"no penalty for the first-time violation",and concepts such as"not imposing penalty"are not clear,resulting in inconsistency in judicial practice.Therefore,the system of relevant regulations shall be established according to the hierarchy of effectiveness and the system of List shall be improved to establish the system of"no penalty for the first-time violation"in the tax field from both substantive and procedural aspects.
No Penalty for the First-time ViolationTax-related Law EnforcementDiscretionAdministrative Penalty
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