Recently, the State Administration of Taxation issued the “National Tax Administrative Penalty Discretionary Benchmark”, which will come into effect on November 1. This marks that the discretionary standards for tax administrative penalties have been unified throughout the country. The relevant person in charge of the Policy and Regulation Department of the State Administration of Taxation explained that on the basis of fully absorbing the results of previous regional practice, the State Administration of Taxation has comprehensively optimized the discretionary order, application conditions, and specific standards for 9 categories of 66 tax administrative penalties, promoting a more reasonable classification of tax offenses, more scientific discretionary factor settings, and more accurate discretionary scale grasping, which is conducive to unifying tax enforcement standards, standardizing tax enforcement behavior, and improving tax enforcement certainty. The State Administration of Taxation also issued a list of “minor non-penalties” for tax administrative penalties, covering 8 administrative penalties summarized from the tax administrative penalty discretionary criteria. At the same time, clear requirements are put forward for local tax authorities to implement nationally unified discretionary tax administrative penalty standards, stressing the need to strictly implement penalties according to law and regulations, make penalty decisions within the scope of discretionary standards, and protect the legitimate rights and interests of taxpayers and payers.

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