税收委托征收早已有之,但至今却极少适用。主要是因为在理论上并未对这一问题作系统研究,从操作层面上,立法也未作具体规定。本文认为,税收委托征收的法律性质既是行政委托,也是一种行政合同,是行政性与合同性交融的结果。但行政性因素是主导因素,因此,对违反税收委托征收合同的行为,应规定承担行政责任。 Tax collection has long been entrusted, but so far rarely applied. This is mainly due to the fact that this problem has not been studied systematically in theory. From an operational level, no specific provisions have been made in the legislation. This paper argues that the legal nature of tax collection and levying is not only the administrative commission, but also an administrative contract, which is the result of the integration of administrative and contractualities. However, the administrative factor is the dominant factor, therefore, the tax breach of trust commissioned by the contract should be provided for assuming administrative responsibility.