一、税收效率税收效率包括税收的规模效率、税收的经济效率和税收的行政效率三方面的内容。税收的规模效率 ,要求税收实际筹集到的收入应与客观存在的限量保持一致。税收的经济效率 ,不仅要求税制的设计尽可能小地干扰市场机制的有效运行 ,使税收产生的额外负担最小化 ,即保持 First, the tax efficiency Tax efficiency, including tax scale efficiency, tax revenue efficiency and tax administrative efficiency of the three aspects. The scale of tax efficiency, the actual income tax revenue should be consistent with the objective existence of the limit. The economic efficiency of taxation not only requires that the design of the tax system interferes with the effective operation of the market mechanism as little as possible and minimizes the additional burden of taxation,