近年来，各地税务机关相继建立了办税服务厅。前不久，为了解办税服务厅实施税务行政处罚的情况，笔者对１７个办税服务厅进行了调查。一、基本情况办税服务厅在行使税务行政处罚权时，只能针对违法事实清楚、证据确凿、且处罚较轻的违法行为，如纳税人或者管理相对人逾期... In recent years, tax authorities around the country have set up a tax service hall. Not long ago, in order to understand the implementation of the Tax Administrative Services tax administrative penalties, the author conducted a survey of 17 tax service hall. First, the basic situation Tax Service Office in the exercise of tax administrative penalties, only against illegal facts clear, evidence, and penalties lighter offenses, such as taxpayers or the management of the relative overdue ...