由于我国目前税收执法环境还不够理想,导致了税务行政执法工作面临各种约束条件,因此,税收执法风险不可避免的成为当前以至今后一段时期内一个重要的话题。本文从我国税务行政执法风险的表现形式入手,结合案例,对每一种表现形式进行深入的分析,以便于税务机关及其执法人员在今后的工作中增强风险防范意识。 As China’s current tax law enforcement environment is not ideal enough, resulting in a variety of tax administrative law enforcement constraints, therefore, the tax law enforcement risk inevitably become the present and future period of time an important topic. This article starts with the manifestation of the tax administrative law enforcement risks in our country, and analyzes each manifestation in detail with the case so that the tax authorities and their law enforcement officers can enhance their risk prevention awareness in their future work.