企业税收成本构成及其优化措施

The Composition of Enterprise Tax Cost and Its Optimization

随着精细化管理理念在企业中的应用和推广,越来越多的企业把税收成本管理纳入企业战略管理的范畴,企业想要在激励的市场竞争中脱颖而出,需要对税收成本引起高度重视。税收作为国家调节经济的杠杆之一,保障国家各部门机器的运作,由国家强制力参与社会分配,必然会影响社会各成员在国民收入分配中占有的份额,减少了他们可支配的收入。企业作为重要的纳税主体,自然而然成国家税收的重要来源,税收成本的增加无疑会影响企业的运营成本,因此,如何对企业的税收成本进行优化,成为了现代企业管理研究的重点。

With the application and popularization of fine management concept in enterprise,more and more enterprises put tax costmanagement into the scope of enterprise strategic management.As one of the levers of state regulation of economy,taxation by state coerciveforce participates in social distribution,which will inevitably affect the share of social members in national income distribution and reducetheir disposable income.As an important taxpayer,the enterprise naturally becomes an important source of tax revenue.The increase of taxcost will undoubtedly affect the operation cost of enterprises.Therefore,how to optimize the tax cost of enterprises has become the focus ofmodern enterprise management research.