Tax administrative penalties refer to specific administrative acts imposed by tax authorities in accordance with tax laws and regulations upon taxpayers, withholding agents, tax guarantors, and other parties directly involved (hereinafter referred to as "the parties") for violations of 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 "streamline administration, delegate power, and improve government services" reform in the tax field and better serve market entities, the State Taxation Administration formulated the List of Matters for "First-Time Violation Without Penalty" in Tax Administrative Penalties based on laws and regulations such as 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 listed in the catalog that cause minimal harm, if corrected voluntarily before discovery by tax authorities or within the rectification period ordered by tax authorities, no administrative penalty shall be imposed. Tax authorities should strengthen tax law publicity and guidance for the parties. The "first-time violation without penalty" policy provides taxpayers and withholding agents with opportunities for self-correction, reduces the compliance costs of non-subjective violations, embodies the inclusive and prudent modern flexible management philosophy, and helps further stimulate market vitality.
CnOpenData has compiled tax administrative penalty information in China since the 21st century, including fields such as enterprise name(企业名称), penalty date(处罚日期), reason for penalty(处罚事由), and penalizing authority(处罚单位), to facilitate related research.
Time Coverage
2000-2023 (Can be updated as needed)
Field Display
| 中国企业税务行政处罚数据字段表 |
| ---- |
| 公开日期 |
| 被处罚方名称 |
| 省份 |
| 城市 |
| 区（市）县 |
| 处罚类型 |
| 处罚结果/内容 |
| 处罚日期 |
| 处理机构 |
| 罚款币种 |
| 罚款金额（万元） |
| 关联方类型 |
| 关联主体 |
| 联系电话 |
| 违规类型 |
| 违规事项 |
| 违规内容 |
| 文件号 |
| 相关法规 |
| 信用类型 |
| 行业门类 |
| 行业大类 |
| 行业中类 |
| 行业小类 |
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Sample Data
Relevant Literature
- Tang Xiaojian, Du Dongying, Xie Lina et al., 2023: "Does Standardized Tax Collection and Administration Improve the Quality of Enterprise Financial Reporting?—A Quasi-Natural Experiment Based on Discretionary Benchmarks for Tax Administrative Penalties," Accounting Research No. 2.
Data Update Frequency
Annual updates