Tax administrative penalties refer to specific administrative actions imposed by tax authorities in accordance with tax laws and regulations on taxpayers, withholding agents, tax guarantors, and other directly involved parties (hereinafter referred to as "the parties") who violate tax laws, regulations, and rules. This includes various fines and other administrative penalties stipulated by tax laws, regulations, and rules, all falling within the scope of tax administrative penalties.
To advance the "streamlining administration, delegating powers, and improving services" reform in the tax domain and better serve market entities, the State Taxation Administration has formulated the List of "First Violation No Penalty" Items for Tax Administrative Penalties based on laws and regulations including the Administrative Penalty Law of the People's Republic of China and the Tax Collection and Administration Law of the People's Republic of China and its implementation rules. For first-time violations of listed items with minor harmful consequences that are voluntarily corrected before discovery by tax authorities or rectified within the ordered time limit, no administrative penalties shall be imposed. Tax authorities should strengthen tax law publicity and guidance for the parties. The "First Violation No Penalty" policy provides taxpayers and withholding agents with opportunities for self-correction, reduces compliance costs for unintentional violations, demonstrates the modern flexible governance philosophy of tolerance and prudence, and helps further stimulate market vitality.
CnOpenData has compiled tax administrative penalty information in China since the 21st century, containing fields such as enterprise name (企业名称), penalty date (处罚日期), penalty reason (处罚事由), and penalty authority (处罚单位), to support related research.
Time Range
2000-2023
Field Display
Sample Data
Related Literature
- Tang Xiaojian, Du Dongying, Xie Lina, et al., 2023: "Does Tax Collection Standardization Improve Corporate Financial Reporting Quality? A Quasi-Natural Experiment Based on Tax Administrative Penalty Discretion Benchmarks," Accounting Research No.2.
Data Update Frequency
Annual Update