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企业的根本目的是为了寻求利益的最大化,在企业缴税的同时,会产生一些不易察觉的成本与费用。从成本与效益的角度来考量,也就是有效税务筹划原则。有效的税务筹划要将企业的显性税收和隐性税收都划入考量范围。应该最大限度降低企业税收成本,同时也要降低企业的税务筹划的成本,以及隐性的非税成本。非税成本不会直接显示在企业的成本之中,而是隐蔽的,间接的,因此很容易被企业忽略。所以要规避非税成本,就要对其成因等进行探讨研究,进而更好地规避非税成本。
The fundamental purpose of the enterprise is to seek maximum benefits, while paying taxes, will have some inconspicuous costs and expenses. From the perspective of cost and efficiency considerations, that is, the principle of effective tax planning. Effective tax planning should be the dominant tax companies and hidden taxes are taken into account. Should minimize corporate tax costs, but also reduce the cost of corporate tax planning, and implicit non-tax costs. Non-tax costs will not be directly displayed in the cost of the enterprise, but hidden, indirect, and therefore easily overlooked by the business. So to avoid non-tax costs, we must explore its causes, etc., and thus better avoid non-tax costs.