关于税收效率原则的思考饶爱民一、税收效率原则的涵义制定、执行税收制度和税收政策，既要考虑税收收入，更要考虑税收的实际效率。税收效率原则总的要求是国家征税应使社会承担的非税款负担为最小，即以最少的成本损失取得应有的税收收入。具体包括税收经济效率原则和行... Reflections on the principle of tax efficiency Rao Aimin First, the meaning of tax efficiency principles To formulate and implement the tax system and tax policy, it is necessary to consider tax revenue, but also to consider the actual efficiency of tax revenue. The general requirement of the tax efficiency principle is that the national taxation should minimize the non-tax burden borne by the society, that is, obtain the tax revenue due with the least cost loss. Including tax revenue and efficiency principles and lines ...