Nowadays, most image steganographic schemes embed secret messages by minimizing a well-designed distortion cost function for the corresponding domain, i.e., the spatial domain for spatial image steganography or the JPEG (Joint Photographic Experts Group) domain for JPEG image steganography. In this paper, we break the boundary between these two types of schemes by establishing a theoretical link between the distortion costs in the spatial domain and those in the JPEG domain and thus propose a scheme for domain transformations of distortion costs for efficient JPEG steganography with symmetric embedding, which can directly convert the spatial distortion cost into its JPEG counterpart. Specifically, by formulating the distortion cost function for JPEG images in the decompressed spatial domain, a closed-form expression for a distortion cost cross-domain transformation is derived theoretically, which precisely characterizes the conversion from the distortion costs obtained by existing spatial steganographic schemes to those applied in JPEG steganography. Experimental results demonstrate that the proposed method outperforms other advanced JPEG steganographic schemes, e.g., JUNIWARD (JPEG steganography with Universal Wavelet Relative Distortion), JMiPOD (JPEG steganography by Minimizing the Power of the Optimal Detector), and DCDT (Distortion Cost Domain Transformation), in resisting the detection of various advanced steganalyzers.