@个体工商户，这份“首违不罚”清单请查收！

Core Viewpoint - The article discusses the "first violation not punished" system in tax administration, which allows taxpayers to avoid penalties for minor infractions if they correct the issue proactively before the tax authority discovers it [3][4]. Summary by Sections Overview of "First Violation Not Punished" - The "first violation not punished" system is designed for taxpayers and withholding agents who commit minor tax infractions for the first time, allowing them to avoid administrative penalties if they correct the issue within a specified timeframe [3][4]. Specific Violations Included - The State Taxation Administration has released two batches of violations that qualify for this system, including: 1. Failure to report all bank accounts to tax authorities [3]. 2. Inadequate maintenance of accounting books and records [3]. 3. Late tax declaration submissions [3]. 4. Failure to report invoice data in a timely manner [3]. 5. Using non-compliant documents instead of invoices without illegal gains [3]. 6. Not canceling invoices as required [3]. 7. Withholding agents failing to maintain proper tax records [4]. 8. Not reporting relevant matters when contracting projects to non-residents [4]. 9. Failure to register tax documents properly [4]. Implications for Small Businesses - The "first violation not punished" system is particularly beneficial for small businesses and individual operators, alleviating the pressure from potential penalties due to minor mistakes [4]. Enforcement and Limitations - The system does not imply leniency for repeated violations or serious infractions, as tax authorities will impose strict penalties for subsequent offenses or those causing significant harm [4].