财政税收工作是财政部门重要的工作之一,我国长期以来税收成本始终是偏高的状态。本文从税收成本内涵和税收原则入手,分析了影响减少税收成本的因素,并提出具体解决措施,以期为日后税收效率的提高提供参考性意见。 Fiscal and taxation work is one of the important tasks of the financial department. Our country’s taxation cost has always been a high state for a long time. Starting with the connotation of tax cost and the principle of taxation, this paper analyzes the factors that affect the tax cost reduction and puts forward specific solutions to provide reference for the future tax efficiency improvement.