一、引言税收是国家参与国民收入分配、强制取得财政收入的一种特定分配方式,在这种特殊的资源或财产转移的过程中必然会产生成本,也就是“税收成本”。传统意义上,税收成本被界定为税务机关为取得税收收入而支付的各种费用,包括税务部门的资产购置、人员经费、税收管理、纳税人培训、宣传、征收、稽查查处等费用。而在税务实践,这些成本只是征收入库税款的一部分,还有一部分税收成本产生于零申报户和所有可能成为税源的个体、家庭、组织、企业的管理上,即税收征收的“管理成本”。 I. INTRODUCTION Taxation is a specific way for the state to participate in the distribution of national income and forcibly obtain financial revenue. In this special process of resource or property transfer, it is inevitable that there will be costs, that is, “tax cost.” In the traditional sense, the tax cost is defined as various fees paid by the tax authorities for tax revenue, including the acquisition of assets by the tax department, personnel expenses, tax administration, training of taxpayers, promotion, collection and inspection. In tax practice, these costs are only part of the tax collection, and some tax costs are incurred in the management of zero reporting households and all individuals, families, organizations and enterprises that may become tax sources, that is, tax collection cost".