1. tax policy misunderstanding: the tax authorities and their staff have insufficient or wrong understanding of tax policies, which leads to deviation in the process of law enforcement, which may bring unnecessary tax burden to taxpayers and affect the image of tax authorities in law enforcement.
2. Irregular enforcement procedures: In the process of tax enforcement, if the procedures are not standardized, it may lead to administrative reconsideration, litigation and state compensation, and bring legal responsibilities to tax authorities and their staff.
3. Insufficient tax evidence: In the process of law enforcement, if the tax authorities have insufficient tax evidence, the law enforcement results may be questioned, and may even lead to administrative reconsideration, litigation and other state compensation.
4. Abuse of power: If the tax authorities and their staff abuse their power in the process of law enforcement, it may bring unnecessary losses to taxpayers and damage the image and reputation of the tax authorities.
5. Weak supervision of law enforcement: The tax authorities' weak supervision of the law enforcement process may lead to the failure to find and correct the risks of tax enforcement in time, thus affecting the fairness and justice of tax enforcement.
In order to reduce the risk of tax law enforcement, tax authorities should strengthen tax policy training, improve the professional quality of tax personnel, standardize law enforcement procedures, strengthen law enforcement supervision, and ensure fairness, justice and openness of tax law enforcement. At the same time, taxpayers also need to raise their awareness of tax law and reasonably avoid the risk of tax law enforcement.