征税成本是现代税收理论的一个重要内容。征税成本是指税务部门为实现其职能、完成国家指定的各项税收任务的财力保证，是在执行征收和管理中消耗的人力、物力、财力诸方面各项费用的总和。按用途可划分为三类：第一类是人力资本费用，包括工资、补贴、福利费、奖金津贴等... Taxing costs are an important part of modern tax theory. Taxation costs refer to the financial departments’ guarantee of the fulfillment of their functions and fulfillment of all the tax tasks designated by the state. They are the sum of all the expenses of manpower, material resources and financial resources consumed in the implementation of collection and management. By use can be divided into three categories: The first category is the cost of human capital, including wages, subsidies, welfare fees, bonuses and other subsidies ...