税收权力腐败总的表现为权力拥有者滥用权力为自己谋取私利,如税务人事管理上的用人唯亲、跑官卖官、封官许愿;财物管理上的贪污、挪用、挤占公款;税收执法中的吃、拿、卡、占、要,收人情税、关系税,向纳税人索贿等等。税收权力腐败的产生和蔓延,破坏了国家正常的税收秩序,造成各种经济损失,败坏党和政府在民众心目中的形象。因此,采取有效措施,预防并治理税收权力腐败,是各级税务部门当前不容回避的一项艰巨而紧迫的任务。分析形形色色的税收权力腐败案例,其产生的根源除了税收权力拥有者不能廉洁自律外,主要有三个方面:第一,制度安排存在缺陷,权力运行规则 Corruption of tax power is generally manifested in the power of abuse of power for their own personal interests, such as the tax personnel management of the cronyism, running the official, Feng Guan wishing; property management corruption, embezzlement, crowding public funds; tax law enforcement Take, take, card, take, want, income tax, relationship tax, bribe to the taxpayer and so on. The emergence and spread of tax power corruption have undermined the normal tax order of the country, caused various economic losses and corrupted the image of the party and government in the public’s mind. Therefore, taking effective measures to prevent and manage the corruption of tax power is an arduous and urgent task that the tax departments at all levels can not shy away from at present. Analysis of all kinds of cases of corruption of tax power, the root causes of revenue in addition to tax power owners can not be honest and self-discipline, there are three main aspects: First, the institutional arrangements for flaws, the rules of power operation