Research On The "First Violation Impunity" System In Tax Law Enforcement

As early as the beginning of the 21 st century,the law enforcement practice of "first violation without penalty" has appeared in the field of tax law enforcement,because it was only derived from the summary of practical experience at that time,and was not included in the "Tax Collection and Administration Law","Invoice Management".It is reflected in tax laws such as the Measures and the Administrative Penalty Law which is a general rule.However,the legitimacy of the "first offense without penalty" system has been controversial,so the system has not been implemented nationwide.With the development of society and economy,the roles and functions of the government have shifted from orderly management to streamlining administration and delegating powers,aiming to stimulate the vitality of market entities and inject impetus into economic development.In recent years,under the background of the State Administration of Taxation’s "Spring Breeze Action" and vigorously promoting "flexible law enforcement",various tax authorities across the country have carried out pilot work of "first violation without penalty" at all levels and regions,and have listed tax authorities in the form of a list.In law enforcement practice,the situations in which "exemption from punishment" can be applied are published in the form of a list.The "Administrative Punishment Law of the People’s Republic of China" was passed in 2021,and the law was officially implemented in July of the same year.In the first paragraph of Article 33 of the law,the statutory applicable rules of "no penalty for the first violation" were clarified.In April of the same year,the "List of Tax Administrative Penalties for "First Violation Without Penalty" was released.Since then,the dispute over the legality of the "first offense without penalty" system of tax administrative punishment has been resolved for many years.As an innovative measure,the “first violation without penalty”system still lacks in theoretical research,and so far,many relevant laws and regulations,including the Tax Collection and Administration Law and the Measures for the Administration of Bills,have not been included in the law.The text responds to the new system of "no penalty for first violation".Therefore,the special and professional characteristics in the field of tax law enforcement are not well connected with the legislative spirit and value orientation of the "no punishment for first violation" system.Secondly,there are obvious differences in the number and nature of exempt behaviors in the “List of Matters” applicable to the “first violation without penalty” in tax law enforcement and the list of exemptions in different regions.There are problems such as unclear standards and inconsistent standards.Furthermore,there are still many issues in tax law enforcement,such as "replacing punishment with education",different standards,and incomplete application procedures of "first offense without punishment".This article will first analyze the implication of the clause of "no penalty for first violation" from the perspective of clear concept,combined with the particularity of tax law,and the application of "no penalty for first violation" on the basis of the analysis of relevant legal norms of "no administrative punishment" Analyze the predicament,and put forward opinions and suggestions on how to improve the application of the "first violation without penalty" system in tax law enforcement,which has positive significance in promoting the improvement and development of my country’s tax law enforcement level.