“一事不再罚”是行政执法主体对违法行为人实施行政处罚时应当遵循的一项重要原则。《行政处罚法》第24条作了明确规定:对当事人的同一个违法行为,不得给予两次以上罚款的行政处罚。如何做到既不重复罚,又不漏处罚,真正体现“一事不再罚”原则,就要弄清楚“一事”与“如何处罚”的两个方面内容,本文就此作一些粗浅的讨论。一、同一个违法行为的认定所谓“一事”指的就是“同一个违法行为”,正确理解、把握“同一个违法行为”的含义是遵 “No Punishment in One Matter” is an important principle that the main body of administrative law enforcement should follow when it comes to implementing administrative punishment. Article 24 of the Administrative Punishment Law clearly stipulates that an administrative penalty of more than two fines may not be imposed on the same illegal act of a party. It is necessary to clarify the two aspects of “one issue” and “how to punish” for how to achieve the principle of “no punishable punishment” and the principle of “no punishing again”. First, the same illegal act that the so-called “one thing” refers to “the same illegal act”, correctly understand and grasp the “same illegal act” means to comply with