税收成本一般是指由于征集一定数额的税收而发生的各种费用和损失的总和。一般包括以下三种成本：（一）征税成本，指税务机关在税收征收管理过程中所支付的各项行政管理费用，包括税务人员的工资、奖金，办公费、业务费、基建费、设备费、其他费用等。它是衡量税收工作质量的? Tax costs generally refer to the sum of costs and losses that result from collecting a certain amount of tax revenue. Generally include the following three costs: (a) taxation costs, refers to the tax authorities in the tax collection and management of the various administrative fees paid, including tax staff salaries, bonuses, office expenses, operating expenses, infrastructure costs, equipment Fees, other fees and so on. It is a measure of tax work quality?