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税务行政执法过错，主要是指税务行政执法主体没有正确履行税务行政执法责任，致使国家或纳税人合法权益受到损害。一、税务行政执法过错行为的构成要件主体要件，即构成执法过错的主体。首先要正确区分税务行政执法主体和执法过错责任主体的关系。根据新《税收征管法》的规定
The fault of tax administration law enforcement mainly means that the subject of tax administration law enforcement failed to correctly fulfill the responsibility of law enforcement of tax administration, resulting in the damage of the legitimate rights and interests of the state or taxpayer. First, the main elements of the constitutional requirements of the fault behavior of tax administrative law enforcement, that is, constitute the main body of law enforcement fault. First of all, we must correctly distinguish the relationship between the main body of tax law enforcement and the main body of law enforcement responsibility. According to the new “Tax Administration Law” requirement