关于《行政处罚法》中的“首违不罚”制度，虽然其在2021年的修订中，于第三十三条第一款得到了正式的规定和确立，但值得注意的是，这一制度并非首次被提及或实施。“首违不罚”作为一种回应型立法，是在各地执法实践基础上发展而来的产物。通过阅读相关文献资料可以发现，目前对于该制度的研究主要是集中在其具体适用方面，而适用的核心就是有关其适用要件及其如何认定。虽然新《行政处罚法》（2021）已经明确规定了法定适用三要件，即“初次违法”、“危害后果轻微”、“及时改正”，但是由于法律用语本身具有的笼统性与模糊性，使得其适用要件的具体认定存在不小困难。因此，本文选择以“首违不罚”的适用要件作为研究主题，然后对其适用要件进行详细解析认定，希望以此能够更好地指导行政执法实践。本文通过对有关“首违不罚”适用要件法规范的梳理，并结合理论分析与司法实践等，对法定适用三要件进行解析，并提出具体合理的认定方案。首先，对于“初次违法”的认定，“初次”宜采用双重首次的认定标准，即首次被发现的且首次发生的违法行为。“首次发生”可以结合时间、空间、领域多维度进行认定；“首次被发现”包含免罚清单生效之后的首次被发现，以及在免罚清单生效之前首次被发现，但生效之后案件还没有办结两种情况。“违法”的认定，要注意限定违法的范围，对于严重危及人身财产安全、严重破坏市场经济秩序等危害性较大的违法行为应当排除适用该制度。其次，关于“危害后果轻微”的认定，“危害后果”要限于行政法保护的利益；“轻微”则应当通过原则性规定与裁量基准细化的结合，以尽可能使“轻微”由不确定转化为确定。最后，对于“及时改正”如何认定，“及时”可以利用行政处罚程序的某个节点来作为“及时”的参考时点；而“改正”的认定则需要同时兼顾程序与结果。

In 2021, the Administrative Penalty Law was amended, and Article 33(1) of the Law formally provided for the " impunity for first violation " system. However, this is not the first time that the system has appeared, and the " impunity for first violation " system has been developed on the basis of local law enforcement practices. Through reading the relevant literature, it can be found that the current research on the system is mainly focused on its specific application, and the core is about its application of the elements and how to determine the elements. The new Administrative Penalty Law (2021) has clearly stipulated three legal elements. However, due to the generality and vagueness of the legal terms themselves, there are some difficulties in identifying the elements. Therefore, this paper chooses the elements of application of " impunity for first violation " as the theme, and then analyze the elements in detail. And I hope this can better guide the practice of administrative law enforcement.In this paper, by combing the elements of application of the law norms, and combining theoretical analysis and judicial practice, so as to analyze the three legal elements, and put forward a specific and reasonable determination path. First of all, we analyze the "first violation". The "first time" should adopt the double first determination standard, that is, the first found and the first occurrence of illegal behavior. The "first occurrence" can be recognized by combining multiple dimensions of time, space and domain. And there are two types of "first discovery": one is the first discovery after the list of exemptions comes into effect, and the other is the first discovery before the list of exemptions comes into effect, and the case is not yet closed after it comes into effect. With regard to the determination of "violation of the law", attention should be paid to limiting the scope of the violation, and the application of the system should be excluded for more harmful violations, such as those that seriously jeopardize the safety of persons and property, or those that seriously undermine the order of the market economy. Secondly, how do we recognize the "minor harmful consequences". "Harmful consequences" should be limited to the damage to the interests protected by administrative law. The determination of "minor" should be a combination of principled provisions and discretionary benchmarks, so that "minor" can be transformed from uncertainty to certainty as far as possible. Finally, how to recognize "timely correction". The determination of "timely" can be based on a certain point in the administrative penalty procedure as its reference point. And the determination of "correction" needs to take into account both the procedure and the result.