| The transformation to a "service-oriented government" needs to establish a people-oriented consciousness,and flexible law enforcement is the basic way of administration according to law.As a responsive legislation,the system of "first violation without punishment" implements the principle of combining punishment with education,which is in line with the concept of inclusive and prudent supervision.Its establishment is the embodiment of adhering to "law enforcement as steel as a mountain" and accepting "law enforcement as soft as water".Its implementation makes the public really feel that management has scale and law enforcement has temperature.Based on this,this paper sorts out the current situation of legislative exploration and application of "first violation without punishment" in various places,and puts forward targeted improvement suggestions based on the problems in application,in order to help the "first violation without punishment" system give full play to its value.This paper studies and writes according to the logical order of the connotation and practical significance of the "first violation without punishment" system → evolution process and application status → practical dilemma in application → direction of system improvement.The first part expounds the basic principle of the "first violation without punishment" system,and discusses its constituent elements,legal basis and value orientation.The second part combs the development process from the initial exploration of the system of "first violation without punishment" in 2002 to its formal legalization in 2021,and takes the tax field as an example to investigate the current situation of the application of the system after the revision of the Administrative Punishment Law.On the basis of the previous chapter,the third part analyzes and summarizes the difficulties in the application of "first violation without punishment",such as different applicable standards,serious local restrictions,lack of procedural norms and low degree of public participation,and based on this,opens the discussion of the fourth part of the system improvement suggestions.Specifically,it is necessary to unify and clarify the applicable standards.The central government should unify and clarify the scope of applicable items and applicable standards.Within this scope,local governments should formulate a list of impunity and discretionary benchmarks in their own regions in light of actual conditions,and a dynamic adjustment mechanism should be established in this process;2.To improve the application procedure of the system,we should increase the start-up mode that allows the actor to take the initiative to apply for it,so as to better protect the rights and interests of the counterpart.In order to improve administrative efficiency and reduce the illegal burden of the parties,we should establish a simple application procedure of "first violation without punishment" and promote the popularization of intelligent handling methods;3.Establish a supporting operation mechanism,adopt more diversified educational measures,implement the "law enforcement trail",strengthen the supervision of the law enforcement process,follow up the follow-up management of violators,and consider increasing the punishment for recidivists;4.Broaden the channels of public participation,solicit the opinions of the masses in the formulation of the list,accurately publicize the system,timely feedback the opinions and questions of the masses,and investigate the public satisfaction after implementation. |
