国际上常见的税收执法权配置(税权配置)主要有两种模式:地方分权型,以美国为代表;中央集权型,以日本为代表。本文通过对美国和日本税权配置的考察,得出“美国、日本都确立了蕴含‘三权分立’精神的权力制衡机制,通过立法机关、行政机关和司法机关之间以及上下级政府之间的‘以权力制约权力’与政府外部即社会公众(纳税人)的‘以权利制约权力’相配合来防止税权的滥用。我国在税收领域借鉴‘三权分立’理论的结果就是在立法、执法和司法之间建立起相互独立、相互制约的法治化税权配置机制。 There are two main modes of allocation of tax law enforcement power (tax rights allocation) in the world: local decentralization, represented by the United States; centralization, represented by Japan. This article examines the allocation of tax rights in the United States and Japan and concludes that ”both the United States and Japan have established a mechanism of checks and balances that contain the spirit of the“ separation of powers and three powers. ”Through legislation and administrative organs and judicial organs and the governments at lower and higher levels Between the “power to control power” and the government that is the public (taxpayers) ’power to restrict power’ to prevent the abuse of tax rights.China’s tax revenue in the field of ’separation of powers’ theory results in legislation , Law enforcement and judicial establish an independent, mutually restrictive mechanism for the allocation of power of the rule of law.