We give the relationship bewteen penalty coefficient and the rate of collecting late payment penalty in collecting tax payment and analyze the factors for avoiding taxes penalty amnesty.

There is a heated controversy over the legitimacy of amnesty in international law.

This article at first defines the modern conception of amnesty, and on the base of that it further dis- plays complementary, mandatory and symbolic characters of amnesty.

However, the article beholds that remission should be issued according to law and that the existence of disorder remission in China lies in the imperfection or absence of the remission institution.

According to the international human rights pact, any criminal who is sentenced to death has the right to ask for remission.

Declared by the state as a person of the crime from incrimination, or did not exempt incrimination, but to waive or reduce its elimination of criminal penalties reason ,pardon system undoubtedly has a long history.

The understanding of the content of the pardon system in our country is not to be just lim- ited to the content formed from pardons ever granted,as it has been over thirty years since pardons granted in China.