当前，税务机关对纳税人处罚所做的税务行政处罚文书的名称不规范，不统一。有的用“税务处理决定书”，有的用“税务行政处罚决定书”，还有的则两种名称混用。笔者认为，税务机关所做的税务行政处罚文书的名称应统一为“税务行政处罚决定书”。理由有四：１．与《中华人... At present, the names of the tax administrative punishment instruments made by tax authorities on taxpayers’ penalties are irregular and inconsistent. Some use “tax decision”, some with “tax administrative penalty decision”, while others are mixed with two names. The author believes that the name of the tax administrative penalties made by the tax authorities should be unified as “the tax administrative punishment decision.” There are four reasons: 1. And "Chinese ...