1税务筹划的非税成本概述1.1税收成本与非税成本概念税收成本是按照国家税法规定,不同组织形式的企业在不同的经济活动中应当缴纳的税款费用。企业的不同组织形式、不同的经济活动会产生不同的税收成本,在无交易成本和市场摩擦的条件下,税收的套利活动可以消除税负差异。但现实环境的非完备市场会产生大量的交易成本,税收规则约束和市场摩擦能有效防止税收套利。 A tax planning overview of non-tax costs 1.1 The concept of tax costs and non-tax costs Tax costs in accordance with the provisions of the State Tax Law, the different forms of enterprises in different economic activities should be paid tax costs. Different organizational forms of enterprises and different economic activities will produce different tax costs. Under the condition of no transaction costs and market friction, the tax arbitrage activities can eliminate the tax burden differences. However, the non-perfect market in the real environment will generate a lot of transaction costs. Tax rules and market friction can effectively prevent tax arbitrage.