Discretionary benchmark of tax administrative punishment in Shanghai

The standard of tax administrative punishment is: legal principle (including legal subject, legal basis, legal procedure, legal form, etc. ); The principles of fairness and openness; The principle based on facts; The principle of excessive punishment; The principle of combining punishment with education; Principles of supervision and restriction; The principle of no more punishment for one thing and so on. A fine of less than 2000 yuan may be decided by the tax office. Other tax administrative penalties shall be decided by the tax authorities at or above the county level.

First, the food administrative punishment discretion standard:

1, engaged in food production and business activities without obtaining a food production and business license;

2. Engaged in food additive production activities without obtaining a food additive production license;

3, the production and operation of the state for the prevention of diseases and other special needs explicitly prohibit the production and operation of food.

Two, illegal contract administrative penalty discretion standard principle is:

1. The exercise of discretion should be fair, good faith and reasonable.

2, the exercise of discretion, only for legitimate purposes.

3, the exercise of discretion, to meet the purpose of the law.

Benchmark system of administrative penalty discretion.

Article 2 The term "discretionary power of administrative punishment" as mentioned in these Rules refers to the authority of the subject of educational administrative law enforcement and law enforcement personnel to comprehensively decide whether to impose administrative punishment on the violator of education and the type and range of administrative punishment to be applied in accordance with the provisions of laws, regulations and rules, combined with the basic facts and specific illegal circumstances of the illegal act.

Article 3 The exercise of administrative penalty discretion shall be based on legal purposes, combined with the facts, nature and specific circumstances of the illegal act, and follow the principles of comprehensive discretion, equal punishment, and combination of punishment and education.