一、税收寻租的路径分析。税务部门作为国家行政执法组织之一,不可避免地存在寻租行为,从税收实践的过程分析,税收寻租涉及立法、执法和司法三大领域。1.税收立法寻租。它是指某些利益集团,试图对税收政策的制定和调整施加影响,以改变税收分配结果(或预期结果)而展开的寻租活动 First, the tax-rent-seeking path analysis. As one of the country’s administrative law enforcement organizations, the tax department inevitably has the behavior of rent-seeking, from the tax practice process analysis, tax-seeking rent involves three major areas of legislation, law enforcement and justice. Tax legislation rent-seeking It refers to some interest groups, trying to exert influence on the formulation and adjustment of tax policies to change the tax allocation results (or expected results) and the start of rent-seeking activities