在日常税收征收管理工作中,当税务机关送达税务行政处罚决定书时,一些单位和个人常借口“处罚不公”拒收。其实拒收税务处罚决定书也不能逃避应受的处罚,而且还有碍自己行使税务复议权和诉讼权。 In the daily tax collection and management work, when the tax authorities serve the tax administrative penalty decision, some units and individuals often refuse to accept the “unjust punishments.” In fact, the rejection of tax punishment decision can not evade the punishment should be subject, but also prevent yourself from exercising the right to tax review and litigation.