试论纳税筹划中的成本决策

The Cost Decision-making in Tax Planning

在企业经营状况一定的情况下,纳税筹划的实质就是一个成本决策问题。固定税收负担、变动税收负担、管理成本和风险成本是纳税成本决策时必须考虑的四个方面。在纳税筹划中,这四个方面的成本有着不同的习性。企业经营状况一定的情况下,固定税收负担是一个常量。因此,纳税筹划的成本决策实际上是变动税收负担、管理成本和风险成本三者之和最小方案的选择。

Tax planning in fact is a cost decision -making in some certain operating circumstance, Fixea tax cost, variable tax cost, manage cost and risk cost are the four aspects must be considered when making decision about tax cost. And the four aspects show different trait in tax planning. Fixed tax is a constant in a certain operating circumstance, so the cost decision -making in tax planning in fact is to select a plan that minimizes the summation of variable tax, management cost and risk cost.