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首页 > 法律咨询 > 税务机关一个违法行为给予两次以上罚款的行政处罚，违法吗？
行政处罚 黑龙江 东丽区

税务机关一个违法行为给予两次以上罚款的行政处罚，违法吗？

1 解答 0 浏览 2016-10-04 14:20
问题补充
某税务机关处理决定书认定某汽车配件经销部两年多时间中，开具收款收据76份，代替正规发票，隐瞒销售收入十余万元，偷税四千余元。处理决定：追缴所偷税款四千余元；根据税收征收管理法处以所偷税款一倍罚款，计人民币四千余元；根据《发票管理办法》对未按规定开具发票的违法行为处以四千余元罚款。以上三项合计人民币一万两千余元。请问，税务机关是否违反了一个违法行为不得给予两次以上罚款的行政处罚法律规定？
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律师解答 (1)
汪律师律师
2016-10-10 15:39
您好！税务机关一个违法行为给予两次以上的罚款是不合理的，对税务机关的违法行为可以提起行政诉讼。
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  157. /www/wwwroot/tp8.51wf.net/app/index/route/app.php ( 33.14 KB )
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  162. /www/wwwroot/tp8.51wf.net/app/index/controller/Question.php ( 43.25 KB )
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  183. /www/wwwroot/tp8.51wf.net/app/common/library/LawyerAuth.php ( 11.92 KB )
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  1. CONNECT:[ UseTime:0.000767s ] mysql:host=127.0.0.1;port=3306;dbname=dev_51wf_net;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fa_route_redirect` [ RunTime:0.000682s ]
  3. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 0 AND `old_url` = '/question/1101656.html' LIMIT 1 [ RunTime:0.000559s ]
  4. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 1 ORDER BY `weigh` ASC [ RunTime:0.000446s ]
  5. SHOW FULL COLUMNS FROM `fa_city` [ RunTime:0.001182s ]
  6. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000778s ]
  7. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `pinyin` [ RunTime:0.001297s ]
  8. SHOW FULL COLUMNS FROM `fa_province` [ RunTime:0.000866s ]
  9. SELECT * FROM `fa_province` WHERE `natual_id` <> '' AND `natual_id` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000382s ]
  10. CONNECT:[ UseTime:0.127634s ] mysql:host=43.136.182.166;port=3306;dbname=ai_brain;charset=utf8mb4
  11. SHOW FULL COLUMNS FROM `fa_ai_usage` [ RunTime:0.085680s ]
  12. SELECT * FROM `fa_ai_usage` WHERE ( `user_id` = 0 AND `client_ip` = '216.73.216.109' ) AND `usage_date` = '2026-10-31' LIMIT 1 [ RunTime:0.085297s ]
  13. SHOW FULL COLUMNS FROM `fa_question` [ RunTime:0.001180s ]
  14. SELECT * FROM `fa_question` WHERE `question_id` = '1101656' AND `audit_status` = 1 AND `deletetime` IS NULL LIMIT 1 [ RunTime:0.000571s ]
  15. SHOW FULL COLUMNS FROM `fa_qa_category` [ RunTime:0.000917s ]
  16. SELECT `text`,`category_id` FROM `fa_qa_category` WHERE `category_id` IN ('10004','10032') [ RunTime:0.000379s ]
  17. SELECT * FROM `fa_province` WHERE `province_id` = '5' LIMIT 1 [ RunTime:0.000303s ]
  18. SELECT * FROM `fa_city` WHERE `city_id` = '414' LIMIT 1 [ RunTime:0.000478s ]
  19. SHOW FULL COLUMNS FROM `fa_answer` [ RunTime:0.000635s ]
  20. SELECT `a`.`answer_id`,`a`.`content`,`a`.`creator_id`,`a`.`is_best`,`a`.`is_top`,`a`.`good_rate`,`a`.`is_ai_answer`,`a`.`ai_confidence`,`a`.`claimed_by`,`a`.`createtime`,l.name as nickname,`l`.`avatar`,`l`.`username` FROM `fa_answer` `a` LEFT JOIN `fa_lawyer` `l` ON `a`.`creator_id`=`l`.`id` WHERE `a`.`question_id` = '1101656' AND `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY `a`.`is_top` DESC,`a`.`is_best` DESC,`a`.`good_rate` DESC,`a`.`createtime` ASC [ RunTime:0.001038s ]
  21. SELECT `question_id`,`title`,`answer_count`,`view_count`,`create_time` FROM `fa_question` WHERE `audit_status` = 1 AND `deletetime` IS NULL AND `question_id` <> '1101656' AND `second_category_id` = '10032' ORDER BY `create_time` DESC LIMIT 8 [ RunTime:0.000688s ]
  22. SHOW FULL COLUMNS FROM `fa_lawyer_expertise` [ RunTime:0.000479s ]
  23. SELECT `l`.`id`,`l`.`name`,`l`.`avatar`,`l`.`slogan`,`l`.`answer_count`,`l`.`follower_count` FROM `fa_lawyer_expertise` `e` INNER JOIN `fa_lawyer` `l` ON `l`.`id`=`e`.`lawyer_id` WHERE `e`.`category_id` = '10032' AND `l`.`audit_status` = '1' AND `l`.`status` = 'normal' AND `l`.`deletetime` IS NULL ORDER BY `l`.`answer_count` DESC LIMIT 6 [ RunTime:0.000399s ]
  24. SHOW FULL COLUMNS FROM `fa_lawyer` [ RunTime:0.000781s ]
  25. SELECT `id`,`username`,name as nickname,`avatar`,`slogan`,`answer_count` FROM `fa_lawyer` WHERE `audit_status` = 1 AND `status` = 'normal' AND `deletetime` IS NULL AND `answer_count` > 0 ORDER BY `answer_count` DESC LIMIT 6 [ RunTime:0.002690s ]
  26. SHOW FULL COLUMNS FROM `fa_article` [ RunTime:0.000685s ]
  27. SELECT `a`.`id`,`a`.`title`,`a`.`thumbnail`,`a`.`view_count`,c.text as category_name FROM `fa_article` `a` LEFT JOIN `fa_qa_category` `c` ON `a`.`category_id`=`c`.`category_id` WHERE `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY CASE WHEN a.category_id = 10032 THEN 0 ELSE 1 END,`a`.`view_count` DESC LIMIT 4 [ RunTime:0.041942s ]
  28. SELECT `content`,`is_best`,`createtime`,`lawyer_id`,`good_rate` FROM `fa_answer` WHERE `question_id` = '1101656' AND `audit_status` = 1 AND `deletetime` IS NULL ORDER BY `is_best` DESC,`is_top` DESC,`good_rate` DESC,`createtime` ASC LIMIT 10 [ RunTime:0.000689s ]
0.432185s