State Taxation Administration Releases Unified Benchmarks for Administrative Penalties Across the Nation

Recently, the State Taxation Administration released the "National Benchmarks for Administrative Penalties in Taxation (2026 Edition)", which will take effect on November 1. This marks the unification of benchmarks for administrative penalties in taxation across the country. A person in charge of the Policy and Regulation Department of the State Taxation Administration introduced that, on the basis of fully absorbing the practical achievements of various regions previously, the State Taxation Administration has comprehensively optimized the penalty levels, applicable conditions, and specific standards for 66 items out of nine categories of administrative penalties in taxation. This promotes a more reasonable classification of tax violation matters, more scientific setting of discretionary factors, and more precise control of discretionary scales, which is conducive to unifying tax enforcement standards, regulating tax enforcement behavior, and improving the certainty of tax enforcement. (Xinhua News Agency)