征税成本是征税过程中发生的成本,因而与征税过程中的手段、技术以及方法密切相关。如果征税部门追求社会福利最大化,则应该使税收收入扣除征税成本后的的剩余最大化。日常征税和稽查征税是现实中征税过程不可缺少的两个阶段。征税部门可以通过对稽查概率和处罚程度的选择来控制征税成本。运用28个省市自治区9年的板面数据和2004年的横截面数据分别对我国税务机关的征税成本控制进行实证检验,结论证明我国只有减少税务人员、提高偷税处罚率才能降低征税成本。 Taxation costs are the costs incurred in the taxation process and are therefore closely related to the means, techniques and methods used in the taxation process. If the tax department pursues the maximization of social welfare, the tax revenue should be maximized after deducting the tax cost. Daily taxation and audit taxation is an indispensable two stages in the actual taxation process. The tax collection department can control the taxation costs by choosing the probabilities of probation and the degree of punishment. Using the nine-year plate data of 28 provinces, autonomous regions and municipalities in China and the cross-sectional data of 2004, the author conducts an empirical test on the tax cost control of the tax authorities in our country. The conclusion proves that the tax cost can be reduced only by reducing the tax officers and increasing the tax evasion rate .