税务行政处罚,是指享有税务行政处罚权的税务机关,对违反税收法律法规尚未构成犯罪的纳税人、扣缴义务人或者其他当事人给予行政制裁的一种具体行政行为。那么纳税人在收到《税务处罚决定书》后怎么办?根据有关规定,如果处罚决定是合法的,纳税人应接受处罚;如果对处罚决定持有异议,应把握以下几点: 一、查清《税务处罚决定书》处罚种类的确切性。税务行政处罚主要有三 Tax administrative penalties refer to the tax authorities that enjoy the power of tax administrative punishment, a specific administrative act that imposes administrative sanctions on taxpayers, withholding agents or other parties that have not constituted a crime in violation of the tax laws and regulations. So what should the taxpayer do after receiving the “Tax Penalty Decision”? According to the relevant provisions, if the punishment decision is legal, the taxpayer should be punished. If the dissent is decided, the following points should be grasped: Clear “tax penalties” the exact type of punishment. Tax administrative penalties are three