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本文通过税收立法不完善对税收执法的影响、分税制财政管理体制的缺陷对税收执法权的影响、政府行政行为对税收执法权的影响、税务机关越权或者滥权对税收执法权的影响、执法主体资格问题对税收执法权的影响、税收计划对税收执法权的影响等6个方面比较客观地描述了税收执法权运行中存在的一些问题，简要论述了这些问题对税收执法权的影响，并结合实际提出了解决问题的思路和具体建议。
This article through the imperfect tax legislation on the impact of tax law enforcement, tax-based financial management system defects on the tax law enforcement power, the impact of government administrative acts on tax law enforcement, the tax authority overruns or abuse of power on tax law enforcement, law enforcement body The impact of eligibility issues on tax law enforcement power and the impact of tax planning on the tax law enforcement power objectively describe some problems existing in the operation of tax law enforcement power and briefly discuss the impact of these problems on tax law enforcement power and combine them Actually put forward the idea of solving the problem and concrete suggestions.