Unfinished tax violation refers to the violation of national tax law by the subject of tax legal relationship in the process of tax collection and management.

Tax violations are the basic premise of investigating the person responsible for tax law. Tax violations include taxpayer violations and taxpayer violations. Taxpayers' illegal acts include violation of tax management system, tax evasion, tax refusal, tax fraud and tax arrears.

In addition, the subjects of pending tax violations include not only tax collectors and taxpayers, but also other subjects, such as entrusted tax collectors, tax collectors and tax agents.