税务不予处罚的法律依据？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	税务不予处罚的法律依据？
释义	律师解析：税务行政处罚的依据必须以公民、法人或其他组织的行政违法行为为前提，对没有实施行政违法行为的公民、法人和其他组织不得给予行政处罚;必须以法律及法规为依据，法无明文规定不得处罚;必须由享有行政处罚权的主体实施。【法律依据】：《中华人民共和国税收征收管理法》第八十六条违反税收法律、行政法规应当给予行政处罚的行为，在五年内未被发现的，不再给予行政处罚。
随便看	吸毒过了三年住酒店还会查吗酒店过期的茶叶喝了怎么要求赔偿奶茶店清明节放假吗结婚证掉了一本怎么补办结婚证掉了一本怎么补办结婚证掉了怎么办结婚证掉了一个怎么补办结婚证掉了一个怎么补办如果结婚证掉了怎么办结婚证掉了怎么办？结婚证丢失了一本怎么办结婚证掉了怎么办？结婚证掉了怎么办？结婚证掉了怎么办啊结婚证掉了怎么办我现在是出生证明丢了，我们没有结婚证，现在老婆走了，怎么样才能补到结婚证掉了怎么办结婚证掉了怎么办？结婚证掉了怎么办结婚证掉了一本可以办理离婚吗离婚结婚证丢了一本怎么办临时用电一般不超过几天特殊情况不应超过一个月频繁停电标准 -法律知识民用停电不得超过多少小时？频繁停电标准 -法律知识 affinity affinity affirm affirm Affirm, Affirmed affirm an administrative decision administrative decision administrative decree administrative department administrative department for animal husbandry administrative department for aquaculture administrative department for aquatic products industry administrative department for audiovisual products administrative department for catering and service trade administrative department for coal mining administrative department for coastal industries administrative department for copyright administrative department for cultural relics administrative department for education administrative department for finance administrative department for fisheries administrative department for fishery and fishing harbor superintendence administrative department for justice administrative department for justice of the People's Republic of China administrative department for labor

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