税收“两权”即税收执法权和行政管理权。“两权”发生变异或监督不力，又会成为滋生腐败和产生不正之风的土壤和条件。一、税收“两权”变异的主要表现一是以权谋私；二是以权代法；三是权钱交易，徇私枉法；四是越权越位，滥用职权，干预他人正常行使职权，导致双方权力的应? Tax “two rights” that tax revenue law enforcement and administrative power. Variation or poor supervision of “two powers” can become the soil and conditions for breeding corruption and unhealthy tendencies. First, the main manifestations of the variation of tax “two rights” First, the right to seek personal gain; the second is the right of proxy; the third is the right to money transactions, paranoia; fourth offside ultra vires, abuse of power to interfere with the normal exercise of powers, resulting in the power of both parties should ?