税收是国家凭借政治权力取得财政收入的一种形式。近年来，随着国家税收征管体系和征管法规制度的出台和完善，税收征管行为步入了科学化、规范化的轨道。但是在一些地区和单位的税收征管实践中我们也发现，正常的征管行为背后，税收私有化倾向正悄然兴起，并呈蔓延之势，具体 Taxation is a form of state revenue with political power. In recent years, with the introduction and perfection of the national tax collection and administration system and the system of tax collection and management, the tax collection and administration has stepped into a scientific and standardized track. However, in the practice of tax collection and administration in some regions and units, we also find that the tendency of tax privatization is quietly rising and spreading under the normal behavior of tax collection and management. Specifically,