Negative reinforcement can be differentiated from punishment by carefully attending to the role of the "aversive" stimulus. in a negative reinforcement contingency, the aversive stimulus , whereas in a punishment contingency, the aversive stimulus
is present prior to the occurrence of the target behavior; is removed following the target behavior.
is removed following the target behavior; is present before the target behavior occurs.
is presented following the target behavior; is removed following the target behavior
is present prior to the occurrence of the target behavior; is presented following the target behavior

Is present prior to the occurrence of the target behavior; is presented following the target behavior

Explanation:

Negative reinforcement is one of four possible relationships, proposed by Skinner in his theory of operant conditioning, between behavior and its consequences. In this procedure there is a strengthening / increasing frequency of behavior if the aversive stimulus is removed or omitted when the behavior occurs. That is, negative means that the stimulus is subtracted (removed or omitted). The term negative reinforcement also encompasses avoidance, in which there is a response that attempts to prevent unpleasant stimulus from occurring (e.g., paying taxes avoids the negative consequences of not doing so).

A negative reinforcement is different from a punishment, based on which we can conclude that negative reinforcement can be differentiated from punishment by paying attention to the role of "aversive" stimulus. In a negative reinforcement contingency, aversive stimuli are present before the target behavior occurs, while in a punishment contingency, the aversive stimulus is presented after the target behavior.