A. Principle of illegal liability

B. principle of no-fault liability

C. principle of legal liability

D. Principle of fault liability

Tax law enforcement is one of the important law enforcement activities of the state administrative organs. It refers to a specific administrative act that the state tax authorities and their staff apply the national tax laws and regulations to taxpayers and other management counterparts in accordance with their statutory powers and procedures. Both have the same goal.

The goal of tax law enforcement is: tax authorities perform their duties, complete tax functions, crack down on tax-related crimes, correct tax violations, urge management counterparts to correctly fulfill their tax obligations, and create a legal and fair tax environment. The purpose of tax service is also to take various effective measures to build an all-round, multi-level and open tax service system on the premise of administering taxes according to law.

Strengthen the benign interaction between the two sides, promote the taxpayers' awareness and ability to pay taxes according to law, create a legal, fair, civilized and efficient tax environment, and fundamentally improve the level of tax work. It can be seen that the goals of tax law enforcement and tax service are the same.

Both of them penetrate each other and are indispensable. Tax work is the carrier of law enforcement and service. Without tax work, there is no law enforcement and no service. From the meaning and content of tax law enforcement and tax service, we can see that they also run through the whole tax work. As a tax administrative law enforcement department, tax authorities are the main bodies of law enforcement and service in tax work.

The object is the taxpayer, and the service behavior must be in the process of law enforcement. Therefore, there is obviously an inseparable relationship between the two. They interact and promote each other. The process of tax work is not only the process of law enforcement, but also the process of serving taxpayers. In this process, law enforcement and service embody the dignity of law and the image of tax authorities among the people.

The level of tax law enforcement and tax service affects taxpayers' attitude towards tax. A high level of law enforcement is conducive to eliminating taxpayers' antagonistic psychology and changing taxpayers' negative attitude towards taxation; Good service quality is conducive to close the relationship between tax collection and payment, and improve taxpayers' tax awareness and tax ability. Therefore, the correlation between tax law enforcement and tax service is obvious.