也论“税收成本”王志端近年来，研究税收成本的文章见诸于报刊、杂志较多，人们提出了税收的一般成本、机会成本的概念。一些著作、教材中也有类似提法，如：税收直接征收成本，税收经济成本；税收直接成本、税收间接成本等等。这些税收成本含意大体可以概括为：税务机关... Also on the “tax costs” Wang Zhiduan In recent years, articles on tax costs research seen in newspapers and magazines more people raised the general tax revenue, the concept of opportunity costs. Some books, textbooks also have similar expressions, such as: the direct tax collection costs, tax economic costs; direct tax costs, indirect tax costs and so on. The implications of these tax costs can generally be summarized as: Tax authorities ...