【摘要】 税收成本包括征税成本、纳税成本和社会成本。从总体上看,当前由于受诸多因素的影响,我国的税收成本偏高,暴露出一些亟待解决的问题。为此,应多方面寻求降低税收成本的途径,逐步提高税收工作效率,充分发挥税收的职能作用。更多还原

【Abstract】 Tax cost includes tax-gathering cost,tax-paying cost and social cost.But in general,influenced by many factors,the tax cost in China is a little higher,and some problems are eager to solve at present.Therefore,the way to reduce tax cost should be sought for,tax efficiency should be improved and tax function should be given full play.更多还原