税收成本的构成郑建新我们认为税收成本就是指税收运动过程中发生的总损耗，即税收的存在造成全社会不得不为此付出的物质支出和效率损失。观察税收运动全过程，我们认为税收成本主要由以下几部分构成：１、税收直接成本。从国家的角度来看，税收收入额就是税收使用效益的... The composition of tax costs Zheng Jianxin We believe that the tax cost refers to the total loss occurred during the tax campaign, that is, the existence of tax has caused the whole society had to pay the material expenditure and efficiency losses. Observing the whole process of tax movement, we think that the tax cost mainly consists of the following parts: 1. The direct tax revenue. From the national point of view, the amount of tax revenue is the tax efficiency ...