时下,采用一定标准细化税务行政处罚自由裁量权的说法比较盛行。其特点通常是以一个定量标准细分处罚额度并实行格式化处罚,逾期登记按月数,发票违章按份数,逾期申报按天数等。如某市税务局规定:申报逾期一天罚款50元。那么 Nowadays, the use of certain criteria to refine the tax administrative discretion is more prevalent. Its characteristics are usually based on a quantitative standard breakdown of penalties and the implementation of formatting penalties, overdue registration by the number of months, the number of violation of invoices, overdue declarations by the number of days. If a city tax bureau provides: declare a fine of 50 yuan one day overdue. Then