As an innovation in the practice of administrative rules of law, the list of inclusive and prudent law enforcement promotes the organic integration of the "strength of authority" of legislation and the "temperature of humanity" of law enforcement. It is not only a concrete manifestation of the renewal of law enforcement concepts and methods, but also an inevitable requirement to encourage the development of new economy. From the perspective of content, the list of inclusive and prudent law enforcement mainly includes that of exemption from punishment, that of lighter and mitigated punishment, that of exemption from administrative coercion, and that of positive supervision and law enforcement, showing multiple patterns in local practice and exploration. From the perspective of legal theory, the list of inclusive and prudent law enforcement contains three foundations: "people-centered doctrine", "legal paternalism" and "consequence judgment theory". Logically, the implementation of the list of inclusive and prudent law enforcement needs to follow the three-dimensional perspectives of "cognitive logic", "development logic" and "fault-tolerant logic", so as to properly handle the dialectical relationship between "inclusive innovation" and "prudential supervision", and realize the list of inclusive and prudent law enforcement further standardization, legalization and regularization.

2021年修订出台的《行政处罚法》第33条新增"首违不罚"条款,其内在的概念模糊和不确定性为行政执法机关的具体适用留下了较大的裁量余地,故应通过制定裁量基准对行政裁量行为予以合理的规制和规范,以避免这一新生法律制度陷入"休眠"或"滥用"的两难境地.然而,目前各地多以"免罚清单"形式出台的裁量基准文本,普遍存在三方面的难题:一是对"首违"的适用情节规范不清,二是人为限缩了"可以不罚"的裁量空间,三是"首违不罚"的程序性裁量基准付之阙如.相应的化解之道,一是从不同维度对"首违"情节要件进一步予以细化;二是用足"可以不罚"的裁量空间,对相关处罚的幅度施以格次化安排;三是多角度入手探索建立"首违不罚"条款的程序性裁量基准.