时效是指某一事实状态经过一定时间之后，依法发生一定的法律效果的制度。时效并非税务行政处罚所特有。不同法律部门在时效的种类上存在差异，如民法上的时效分为取得时效和消灭时效，刑法上的时效分为追诉时效和行刑时效，行政处罚时效则分为追究时效和执行时效。行政处罚的 Aging is the system of certain legal effects that occurs after a certain period of time under the condition of a fact. Limitation is not unique to tax administrative penalties. Different legal departments have different types of prescriptions. For example, the limitation of civil law is divided into the limitation of time and the eradication of limitation. The limitation of criminal law is divided into the limitation of prosecution and the limitation of execution. The limitation of administrative punishment is divided into the limitation of execution and the limitation of execution. Administrative punishment