“一事不再罚”是我国行政处罚中的一个重要原则,但是由于理论界对于这一原则的理解仍有分歧,《行政处罚法》的相关规定也过于简单,这直接导致了该原则在实际适用中存在着很多问题。本文将结合我国《行政处罚法》的规定以及目前理论界的相关争议,对“一事不再罚”的内涵以及在实践中的适用进行探讨与解读。 There is still some disagreement on the understanding of this principle in theoritical circles. The relevant provisions of the Administrative Punishment Law are also too simple, which directly leads to the principle that “the matter no longer be penalized” is an important principle in our country’s administrative punishment. There are many problems in practical application. This article will be combined with China’s “Administrative Punishment Law” provisions and the current theoretical circles of the relevant controversy on the “no penalty” connotation and practice in the application of discussion and interpretation.