改革是降低征税成本的根本途径胡金亮在税款征收入库的过程中，税务机关为了征收国家税款，必须付出一定的行政管理费用，如建立税务征管机构，支付税务人员（协税员）薪金、奖金、福利费，提供办公场所及征管所需器材和设备，这就是征税成本。征税成本不但直接影响税收净... Reform is the fundamental way to reduce the cost of taxation Hu Jinliang In the collection of tax collection process, the tax authorities in order to collect state taxes, must pay some administrative costs, such as the establishment of tax authorities, tax officers to pay (tax) Salaries, bonuses, welfare payments, provision of office space and the equipment and equipment required for collection and management are the costs of taxation. Taxation costs not only directly affect the tax net ...