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问题
首违不罚税务局落实机制是什么?
释义
首违不罚是指对纳税人首次发生的情节轻微,能够及时纠正,未造成危害核氏旅后果的部分违法行为,依法免予处罚。
法律依核运据:
《中华人民共和国税收征收管理法》 第四条 法律、行政法规规定负有纳税义务的单位和个人为纳税人。法律、行政法规规定负有代改凳扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
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更新时间:2025/6/2 3:11:40