在我国税务行政执法实践中,由于市场经济的复杂性、文化的多样性、地域的差异性和税法的碎片性,往往使得同一税收法规在不同地域或者针对不同对象执行结果不一致,造成执法风险。通过推行税务行政执法案例指导制度,将一些具有典型性、社会影响大、办案质量高的案件,经过总结、提炼、审 Due to the complexity of market economy, cultural diversity, geographical differences and the fragmentation of tax law in China’s tax administrative law enforcement practice, the same tax laws and regulations often result in inconsistent results in different regions or for different targets, resulting in law enforcement risks. Through the implementation of tax administration law enforcement case guidance system, will have some typical, social impact, case handling of high quality cases, through the summary, refining, trial