There are some serious problem in the punishment settlement of tax penalty, the qualification of punishment subject, the suitable legislative authority.
税务行政处罚在处罚权的设定、处罚主体资格、适用法律依据等方面存在突出问题。
We should take measures from respect of improving system design, defining the qualification of punishment subject etc. to strengthen the control over tax administrative penalty.
应从完善制度设计、明确处罚主体资格等方面采取措施，加强对税务行政处罚的管理。
The barriers of legal system are as follows: defect of related regulations, lack of tax revenue preferential, the limit to public exchange and subject qualification admittance.
制度上的障碍主要表现在：相关法律法规还不健全，缺乏税收上的优惠，上市交易的限制和主体资格准入的限制。
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