基层税务机关的工作人员在日常公务活动中执法措施不当、违法行使职权会侵犯纳税人的合法权益,由此可能引发行政复议和行政诉讼,税务机关还可能承担行政侵权赔偿责任。 一、当前税务行政违法行为的主要表现形式 The grass-roots tax authorities staff improper enforcement measures in daily business activities, violations of lawful rights and interests of taxpayers will infringe the legitimate rights and interests, which may lead to administrative reconsideration and administrative litigation, the tax authorities may also assume the liability for administrative violations. First, the current tax administrative violations of the main manifestations