在财政需求导致税收收入确定的条件下，提高税收效率的最有效途径就是降低税收成本。
Reducing tax cost can improve tax efficiency under the condition that the finance requirement results in the tax revenue confirmation.
本文着重从降低征税成本、纳税成本和超税负担三个方面探讨提高税收效率的具体途径。
This present paper discusses the concrete ways to improve tax efficiency in the views of reducing tax cost, tax payment cost and tax overburden.
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