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align="justify">　　首张全国性税务行政处?！笆孜ゲ环！笔孪钋宓?span lang="EN-US">4</span>月<span lang="EN-US">1</span>日出炉并施行。“首违不?！毙纬伞叭慌唐濉保橇Σ恍?、动作很大，为的是?；な谐≈魈?，营造更加宽松的市场环境。<span lang="EN-US"><o:p></o:p></span> </p> <p align="justify">　　“首违不?！辈患虻サ扔凇拔シú环！保屑父龌厩疤帷状畏⑸?；危害后果轻微；在税务机关发现前主动改正或者在税务机关责令限期内改正。满足这几个条件，才有可能依法免于“吃罚单”。<span lang="EN-US"><o:p></o:p></span> </p> <p align="justify">　　新出炉的首张全国性税务行政处?！笆孜ゲ环！笔孪钋宓チ谐隽?span lang="EN-US">10</span>项，包括纳税人未按照有关规定的期限办理纳税申报和报送纳税资料，纳税人未按照有关规定设置、保管账簿或者保管记账凭证和有关资料，纳税人未按照有关规定将其全部银行账号向税务机关报送等，都是和市场主体日常办税息息相关、高频发生的事项。<span lang="EN-US"><o:p></o:p></span> </p> <p align="justify">　　这些情况之所以高频发生，通常和纳税人有时疏忽大意以及不熟悉政策细节有关?！笆孜ゲ环！币馕蹲鸥枋谐≈魈遄晕揖来?、知错就改的空间，更加凸显行政执法的出发点是服务好、?；ず檬谐≈魈?，不至于因为一次轻微的无心之过留下处罚记录，从而有可能丧失招投标、评优评先、申请优惠政策等方面的资格。?；ず檬谐≈魈澹褪潜；ず镁梅⒄沟亩Α?span lang="EN-US"><o:p></o:p></span> </p> <p align="justify">　　这次改革措施的另一大亮点在于全国性、统一性，具有“车同轨、书同文”意义。此前税务领域的“首违不?！鼻宓ザ际堑胤叫浴⑶蛐缘?，本次自上而下形成了“全国一盘棋”，由此加快推进区域间税务执法标准统一以及打造市场化法治化国际化营商环境。对于各地来说，首张全国性税务行政处罚“首违不?！笔孪钋宓?，是一项普惠性的营商环境提升加分项。<span 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