税务执法活动就是税务机关依据有关法律规定,将其适用于特定的人或事,并做出影响其权利义务的单方行为,从行政行为法的角度分析,它具有单方意志性、自由裁量性、强制性、效力先定性的特征,从行政救济法的角度,它应符合合法性和合理性两大原则。一、执法的合法性原则依法治税的 Tax law enforcement activities is the tax authorities in accordance with relevant laws and regulations, apply it to specific people or things, and make unilateral acts that affect their rights and obligations. From the perspective of administrative act law, it has the unilateral, discretionary, Mandatory, effectiveness of the first qualitative characteristics, from the perspective of administrative remedies, it should meet the two principles of legitimacy and rationality. First, the principle of legality of law enforcement tax according to law