税务执法中存在的问题及其原因□李德奎刘洪涛金永存一、税务执法中存在的问题根据法律的规定，合法有效的行政行为必须符合五个条件：执法主体合法，执法程序合法，认定事实清楚、证据确凿，适用法律法规正确，处罚适当，这五个条件缺一不可。对照这五个条件，就目前税务... Problems and Causes of Tax Law Enforcement □ Li Dekui Liu Hongtao Jin Yongcun I. Problems Existing in Tax Law Enforcement According to the law, the lawful and effective administrative act must meet five conditions: the law enforcement subject is lawful, the law enforcement procedure is legal, the facts are recognized clearly, The evidence is conclusive, applicable laws and regulations are correct, appropriate punishment, these five conditions are indispensable. Control these five conditions, the current tax ...