The author points out that the fiscal transfer must be based on distinguishing the different kind of financial gap otherwise the reform in the system of rural taxation and fees will have to face the risks of high political and financial costs .

作者指出，必须在认真甄别不同类型财政缺口的基础上制定有效的财政转移支付制度，否则将给农村 税费改革带来政治 成本和财政 成本 过高的风险。

And international competition promotes concern about both levels of taxation and the effect of social insurance contributions on labour costs .

而且，国际竞争加剧了对 税收水平以及分担社会保险费用对劳动力 成本影响的担心。

In the latter part it studies the impact of taxation on economic growth on the side of deadweight costs and the efficiency of taxation .

第2节则就与经济增长密切相关的 税收效率 成本进行研究。从而奠定了整篇论文的 理论研究框架。