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纳税成本,是指纳税人在纳税过程中所发生的直接或间接费用,包括经济、时间等方面的损失,例如税务登记、纳税申报、税款缴纳、税务检查等整个纳税过程中的时间耗费及纸张、记录等方面的费用,此外还包括纳税人的心理压力等。西方经济学家在税收成本理论中常把这部分费用称为“奉行纳税费用”、“履行纳税义务费用”、“税收奉行费用”等。 一、纳税成本的特征 纳税成本与“税收负担”相比具有明显不同的特点,主要表现为: 1、范围广。纳税成本除了包括正常的税收负担外,还包括税收滞纳金、罚款、办税费用、咨询费、税务代理费、额
Tax cost refers to the taxpayers in the tax process of direct or indirect costs, including economic, time and other losses, such as tax registration, tax returns, tax payment, tax inspection, the entire tax process, such as time-consuming and Paper, records and other costs, in addition to taxpayers, including the psychological pressure. Western economists often refer to this part of the cost of tax cost theory as “the implementation of tax costs,” “fulfill the tax liability costs,” “tax compliance costs.” First, the characteristics of tax costs Tax costs and the “tax burden” compared with significantly different characteristics, mainly as follows: 1, a wide range. In addition to the tax cost includes the normal tax burden, but also includes tax late fees, fines, tax fees, consulting fees, tax agency fees, the amount of