试论我国的税收效率李占国王波冰公平与效率，是税收的两大原则。但国内对税收效率的探讨，是近几年的事。其只所以未被人们所重视，其一是因为税收在建国以来的经济史上，本身就有个“几起几落”被人们逐渐正确认识的过程；其二是建国以来长期的计划经济体制所形成的粗放... On China’s Tax Efficiency Li Zhaoguo Wang Bobing Fairness and efficiency are two major principles of taxation. However, the domestic discussion of tax efficiency is a matter in recent years. One reason why it has not been taken seriously by the people is that one of the reasons why tax has been gradually recognized by people in the economic history since the founding of the People’s Republic of China has been that people are gradually getting acquainted with each other. The second is the long-term planned economic structure The formation of extensive ...