税务行政制裁是指由税务机关实施的，对纳税人的违法行为施行的税务处罚。其目的是通过对税务违法行为的处罚，激励纳税人自觉遵守国家税法，自觉履行纳税义务。税务行政制裁制度的确立与实施，不仅可以强化国民的纳税意识，增强国民的纳税观念，而且也是坚持依法治税、强制征 Tax administrative sanctions refer to the tax penalties imposed by the tax authorities for taxpayer’s illegal activities. Its purpose is to punish tax violations, encourage taxpayers to conscientiously abide by the state tax law and conscientiously fulfill their tax obligations. The establishment and implementation of the tax administrative sanctions system can not only strengthen the people’s awareness of tax payment and enhance people’s concept of tax payment, but also adhere to the principle of tax administration and compulsory