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。与税收成本(征税成本)相区别,这里采用“纳税成本”这 Tax costs, refers to the taxpayers in the tax process occurred directly or indirectly costs. Including the economic, time and other losses, such as tax registration, tax returns, tax payment, tax inspection and other tax costs throughout the process of consumption and paper, records and other costs, in addition to including taxpayers psychological pressure. And tax costs (tax costs) are different, where the use of “tax costs”