在对税务行政执法风险进行分析时,基层税务机关的征纳双方的纠纷风险是最大的风险源,征纳双方即税务工作人员和纳税人。征纳双方的纠纷风险,如果不及时预防、控制、处理,一经发酵,不仅损害了和谐的征纳关系,也损害了税务机关的形象,更可能引起激烈的冲突事件。 At the time of analyzing the tax administrative law enforcement risks, the risk of dispute between the tax authorities and the tax authorities at the grassroots level is the largest source of risk, and the tax authorities and the taxpayers are both parties involved. Adopting the risk of disputes between the two sides, if not timely prevention, control, handling, once the fermentation, not only undermined the harmonious relationship between the tax authorities, but also undermine the image of the tax authorities, but also more likely to cause intense conflicts.