陕西省宝鸡市开发区国税局崔秋芳认为 我国的税收成本(征税成本和纳税成本)较高，应寻找多种途径降低成本。(一)建立简便可行的税收制度。建立简便的税收制度有两层含义，一要简化税制；二要设计便于征管的税收征收体系。鉴于此，要进一步完善现有的税制，把增值税的征收范围扩 Cui Qiufang, State Administration of Taxation of Baoji Development Zone, Shaanxi Province, believes that our country’s tax costs (taxation costs and tax costs) are high, and we should look for ways to reduce costs. (A) to establish a simple and feasible tax system. To establish a simple tax system has two meanings, one to simplify the tax system; second, to design a tax collection system for tax collection. In view of this, it is necessary to further improve the current tax system and expand the scope of VAT collection