我国目前的税收成本偏高 ,效率原则要求控制税收成本 ,从建设效益财政考虑 ,控制税收成本也是十分必要的。控制我国税收成本可通过建立有效税制、税收征管模式改革、科学配置税务行政资源、强化税务机关成本核算及重视纳税人权利等途径实施。 At present, the tax cost in our country is high, and the efficiency principle requires the control of the tax cost. It is also necessary to control the tax cost from the financial considerations of construction efficiency. Controlling the tax cost in our country can be implemented through the establishment of an effective tax system, the reform of the tax collection and administration system, the scientific allocation of tax administrative resources, the strengthening of the cost accounting of the tax authorities and the emphasis on taxpayers’ rights.