影响税收征收成本的若干因素□马维胜王践税收征收成本是指税务机关为取得税收收入而发生的行政管理及其他各项费用。征收成本至少应包括人员经费、办公费、业务费、基建费、设备费及其他费用。研究分析影响税收征收成本的因素，是优化税收征管改革、提高税务行政管理效率... Factors Influencing the Cost of Tax Collection □ Ma Weisheng Wang Jiantao The collection and collection of costs refers to the administration and other various expenses incurred by the tax authorities in order to obtain tax revenue. The levying costs should include at least staffing, office expenses, operating expenses, infrastructure costs, equipment costs and other expenses. Research and analysis of factors affecting the cost of tax collection, tax administration is to optimize the reform, improve the efficiency of tax administration ...