"一事不再罚"原则在税务行政处罚中的运用

Application of the principle of the same illegal act shall not be given a penalty for more than once in the tax administrative penalty

"一事不再罚"原则是行政处罚的一项重要原则。在我国《行政处罚法》中,"一事不再罚"原则有其特殊的内涵;借鉴 刑法罪数形态理论,可将"同一个税务违法行为"(即"一事")分为五类;不同种类的税务违法行为应适用不同的税务行政处罚;"一 事不再罚"原则适用也有例外。

That the same illegal act shall not be given a penalty for more than once is a basic principle of administrative penalty. It has special meaning in Law of the People' s Republic of China on Administrative Penalty .This dissertation positively digs into it and classifies the same illegal act of taxation by aborting and using for reference the theory of criminal law. The author mainly discuses the application of the principle to the tax illegal acts of different types in tax administrative penalty .