税收行政成本指政府为取得税收收入而支付的各种费用。国家取得税收收入的过程包括制定税收制度、组织征税活动、开展纳税检查并处理违章案件三个阶段。与此相适应,征税成本也由立法成本、征收成本和查处成本三个部分构成。其中国家为税收立法而支付的费用包括在国家管理费之中 Tax administrative costs refer to the various fees paid by the government for tax revenue. The process of obtaining tax revenue by the state includes establishing a tax system, organizing tax activities, conducting tax inspections and handling illegal cases. In line with this, the tax cost is also composed of three parts: the cost of legislation, the cost of collection and the cost of investigation. The fees that countries pay for tax legislation are included in the state administration fee