1. The tax box is damaged. Tax UKey is damaged and cannot be opened after the upgrade fails. At this point, contact tax UKey after-sales service for repair or replacement.

2. Operating system problems. After tax UKey failed to upgrade, there was a problem with the operating system, which prevented tax UKey from opening. Try reinstalling the operating system to make sure it works properly.

3. Driver problem. There is something wrong with tax UKey's driver, which will make tax UKey unable to open it. Reinstall tax UKey's driver to ensure its normal operation.