国民经济要保持又好又快的发展,客观上要求通过税制创新寻求与创造税收收入的增长点、降低税制转轨成本、减少税收流失、实现税收征管战略由税款征管为中心转移到以防范税收风险、控管税源、创优税政服务为重点上来。文章分析了我国当前高税收成本的成因,探讨了如何降低税收成本和防范税收风险等问题。 To maintain sound and rapid economic development, the objective requirements of the tax system to seek and create tax revenue growth point, reduce the tax system transition costs, reduce tax losses and achieve tax collection and management strategies from the tax collection as the center shift to prevent tax Risk, control of tax sources, excellent tax services focus on. The article analyzes the causes of the current high tax costs in China, and discusses how to reduce the tax costs and prevent tax risks.