基于纳税人视角的非税成本理论诠释

Theoretical Interpretation about the Non-tax Cost Based on the Taxpayer Perspective

随着有效税务筹划理论的提出,国内外学者围绕非税成本展开了一系列探索性研究。然而受非税成本难以识别、构成较为复杂等因素的制约,学术界对非税成本的内涵、构成、影响因素等基本理论问题仍未达成共识。建议结合我国税制结构和制度环境,从纳税人视角对非税成本理论进行重新诠释,以期推进非税成本的识别与计量研究。

With putting forward the effective tax planning theory, the scholars at home and abroad launched a se- ries of exploratory research around the non-tax cost. However, Limited by the difficult identification and complex factors of the non-tax cost, some basic theory problems still has not reached a consensus, such as the non-tax cost＇s connotation, structure, influence factors and so on. Based on this analysis, combined with the structure of Chinese tax system and institutional environment, this paper reinterpreted the non-tax cost theory from the per- spective of taxpayers, in order to promote the recognition and measurement study of the non-tax cost.