税收成本与法的尊严当一天本刊记者王沌野税收成本与税法严肃性的关系，历来是一道困扰税务官的二难推理题。理论上的应收尽收，与实践中成本大于收入的矛盾，是普遍性指导于特殊性的矛盾。无疑，法的严肃性压倒一切，但在实际工作中，税收成本的耗费量又成为一个十分敏感... Tax costs and the dignity of the law When one day my correspondent Wang Chanyuan tax costs and the relationship between the tax law solemnity, has always plagued the tax officer’s dilemma. In theory, it is the contradiction that universality directs to particularity that the contract should be fully collected and the cost more than income in practice. Undoubtedly, the seriousness of the law is overwhelming, but in actual work, the cost of taxation has become a very sensible one.