现代税收征管制度应该贯彻市场效率原则。换言之,税收征管制度科学与否,应根据成本与收益的评估来作出判断。当然,税收征管的效率分析和市场领域还是有差别的。这是因为税收征管具有执法的严肃性,严格执行税法,尽量减少税收漏失和差错是既定目标。成本极小化是以既定目标为前提的。避免税收漏失和差错涉及两方面的工作,一是征管组织、征管程序的科学化和征管手段的现代化;二是防止和揭露征管中的舞弊现象和流失现象。从这个意义上说,税收征管现代化必定是不断完善的过程。 税收征管的组织系统应该服从简便原则。简便不仅有利于节约征管成本,还有利 Modern tax collection and management system should implement the principle of market efficiency. In other words, whether the tax collection system is scientific or not should be judged on the basis of the assessment of costs and benefits. Of course, there is a difference between the efficiency analysis of tax administration and the market. This is because tax collection and administration has the solemn aim of enforcing the law, strictly implementing tax laws, and minimizing tax losses and errors. To minimize the cost is based on the established goal of the premise. To avoid tax losses and errors related to two aspects of work, one is the collection organization, the collection of scientific procedures and the means of management of the modernization; the second is to prevent and expose the fraud and loss of collection and management. In this sense, modernization of tax collection and management must be a continuous improvement process. The system of tax collection and management should follow the simple principle. Convenience is not only conducive to saving the cost of collection, but also beneficial