Tax administrative penalties are specific administrative actions imposed by tax authorities in accordance with the relevant provisions of tax laws and regulations on taxpayers, withholding agents, tax guarantors and other parties with direct interests in tax administrative penalties (hereinafter referred to as parties) for violating the provisions of tax laws, regulations and rules. All kinds of fines and other administrative penalties stipulated by tax laws, regulations and rules fall within the scope of tax administrative penalties.

  In order to promote the "delegation, regulation and service" reform in the tax field and better serve market entities, the State Administration of Taxation has formulated the "List of Tax Administrative Penalties for "First Violation without Penalty" Items in accordance with the Administrative Penalty Law of the People's Republic of China, the Tax Collection and Management Law of the People's Republic of China and its implementation rules and other laws and regulations. For the first occurrence of the items listed in the list and the harmful consequences are minor, if the items are corrected before the tax authorities discover them or within the time limit ordered by the tax authorities to correct them, no administrative penalties will be imposed. Tax authorities should strengthen tax law publicity and guidance for the parties. “No penalty for first violation” provides taxpayers and withholding agents with the opportunity to correct their own mistakes and make corrections when they know them, reduces the cost of violations caused by non-subjective intent, demonstrates the modern flexible management concept of tolerance and prudence, and is conducive to further stimulating market vitality.

  CnOpenData has compiled my country’s tax administrative penalty information since the 21st century, including fields such as company name, penalty date, penalty reason, and penalty unit, to help related research.

Time interval

2000-2023

Field display

Sample data

Related literature

• Tang Xiaojian, Du Dongying, Xie Lina, et al., 2023: "Does the standardization of tax collection and management improve the quality of corporate financial reports? A quasi-natural experiment based on the discretionary benchmark of tax administrative penalties", "Accounting Research" No. 2.

Data update frequency

Annual update

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