(1) The inspected object has tax violations, but the inspectors failed to find them during the inspection, thus causing the risk of improper tax inspection opinions.

(2) Being restricted by the level of inspectors and the efficiency of inspection cost, which affects the correctness of tax inspection judgment and evaluation, or the inspection agency thinks that the evidence for making inspection opinions is sufficient and reliable, but there is a gap with the evidence requirements in administrative reconsideration and administrative litigation.

(3) tax inspectors are influenced by environmental factors and restricted by their own quality, such as dereliction of duty or malpractice, and turn a blind eye to the tax-related illegal acts of the inspected object, resulting in not paying less tax, and finally being investigated for criminal responsibility.

(4) After the tax inspection, due to the lack of supervision and management, taxpayers did not make correct accounting adjustments to the inspection results, which led enterprises to evade taxes again.