With the wide application of artificial intelligence technology,the way of tax enforcement shows an evolving trend from manual operation to intelligent law enforcement.However,along with the innovation of tax enforcement,new adaptation problems have emerged.Therefore,in the context of smart taxation,in order to resolve barriers to law enforcement,it is necessary to start from the operation logic of tax enforcement and artificial intelligence and reflect on the possibility and limitation of artificial intelligence embedded in tax enforcement,to be specific,based on delineating the scope of artificial intelligence embedded in the tax enforcement field and guided by the principle of taxpayer centralism and due process to realize the unity of tool and purpose of intelligent law enforcement.
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