传统习惯认为 ,在一定的税制条件下 ,影响税收征管效率的因素主要有征税成本、纳税成本和机会成本。我们认为 ,征管效率不仅是一种经济效率 ,还是一种包含税收执法水平的社会效率。过去实行的各种征管模式 ,在执行过程中暴露出这样那样的问题 ,究其原因 ,是每一次税收征管改革 The traditional custom holds that under certain tax system conditions, the main factors that affect the efficiency of tax collection and administration are the cost of taxation, the cost of taxation and the opportunity cost. In our opinion, the efficiency of tax collection is not only an economic efficiency, but also a social efficiency that includes the level of tax law enforcement. The past collection and management of various modes of administration, in the implementation process exposed such problems, the reason is that every time the reform of tax collection