目前我国的征税成本高达5%~6%,而西方发达国家的征税成本一般只在1%左右,显然我国有降低税收成本的必要性和可能性。影响我国税收成本偏高的因素很多,主要有以下几方面:其一,税务行政费用增加,主要表现在:第一,随着现代化科学技术的不断发展以及税收征管手段的不断现代化,税务 At present, China’s taxation costs are as high as 5% to 6%, while the tax costs in the developed western countries are generally only about 1%. Obviously, China has the necessity and the possibility of lowering the tax costs. There are many factors that affect the high tax cost in our country, mainly in the following aspects: First, the tax administrative expenses increase mainly in the following aspects: First, with the continuous development of modern science and technology and the continuous modernization of tax collection and management tools,