On The Application Of The Principle Of No One Should Be Twice Punished For The Same Cause In The Tax Administrative Penalty

As a basic principle of administrative penalty,the principle of non-punishment should be applied to tax administrative penalty.The problem of repeated punishment and improper punishment has appeared in the process of law enforcement by my country’s tax authorities.If the tax authorities fail to make legal and reasonable penalties,it will directly damage the basic rights and interests of Chinese taxpayers.In the process of applying the principle of non-double punishment in the application of tax administrative punishment,there is a dilemma that "one case" and "non-double punishment" are difficult to identify.To this end,on the one hand,the subjective factors of the perpetrators need to be taken into account in the consideration of “one matter” in order to establish a complete rule for determining the number of tax administrative penalties;The scope of application of "fine" in tax administrative punishment,so as to clarify the connotation of non-diversionary punishment in tax administrative punishment.In the case of co-existence of tax administrative penalties,there are practical problems that are difficult to deal with when tax evasion penalties and order penalties co-exist,tax evasion penalties and tax evasion penalties co-exist,and tax overdue fines and tax evasion penalties co-exist.Therefore,it is necessary to clarify the relevant applicable rules of non-dual penalty in the field of tax administration,and to improve the issue by clarifying the handling rules for the overlapping of two penalties,the responsibility system of the withholding agent,the penalty method of additional tax,and clarifying the nature of tax overdue fines.Relevant laws and regulations on tax administrative punishment from the perspective of non-double punishment;by establishing the basic concept of protecting taxpayers’ rights and interests,strengthening law enforcement supervision of tax authorities,broadening taxpayers’ rights and remedies,and establishing a database of relevant guiding cases to ensure non-double punishment Effective application of principles in tax administrative penalties.