【 摘要 】税收专管制度是我国从新中国成立到20世纪90年代初采取的一种税收管理制度，其特点是税收征收、管理和稽查权力高度集中。税收专管制度与我国长期处于计划经济时代的生产力水平低下、经济成分单一、经济和税收总量小、税制简单、征管手段落后等状况相适应，是一种传统的、全职能的、粗放式的管理制度。在当时经济背景下，实施税收专管制度有利于政府集中权力迅速开展工作，但是随着市场经济的发展，税收专管制度越来越不适应工作需要，税收专管制度逐渐向税收管理员制度转变。从制度经济学角度看，税收管理模式由税收专管制度向税收管理员制度的转变，实质上是在税收管理中无法消除的私人所有权前提下，对税收管理权的细化和分割，以便最大限度地消除税收管理中产生的税收“剩余索取权”，提高税收征管质量。

【 关键词 】税收专管 税收权力 剩余索取权

Abstract： Tax administration power concentration system is one of China’s tax administration systems from the foundation of new China to the beginning of 1990s,and this system is characterized as the high concentration of tax levy、manage and audit power.This system is one of traditional,almighty and simple administration system,suit to the economic conditions at that time which included the low level economic productivity,economic structure not abundance,tax structure simple and tax administration technology low.At that time,tax administration power concentration system could allow government quickly levy tax revenue,but it could not adapt to market economy development.With the development of market economy,China’s tax administration system transferred from tax administration power concentration system to tax manager system.From the view of institutional economy,the goal of system change is the tax administration power’s subdivision and distribution,so it can erase the tax residual claimant property and enhance tax administration quality in the course of tax administration.

Key words： tax administration power concentration system,tax administration;residual claimant

税收专管制度是我国从新中国成立到20世纪90年代初采取的一种税收管理制度，其特点是税收征收、管理和稽查权力高度集中。 cTrqoiNqZCLygR/vfESd7n8wce2WyrWlvr0QECNbdztu/S/2j0VyxhLZy5tVcycj