Tax cost of general taxpayer

Tax cost is divided into narrow sense and broad sense. In a narrow sense, enterprise tax cost refers to all kinds of entity taxes paid by enterprises, that is, enterprise tax entity cost. Broadly speaking, the tax cost of an enterprise includes not only the entity cost of tax payment, but also the cost of tax compliance, that is, all expenses related to tax payment and fulfillment of tax obligations.

1. In a narrow sense, the enterprise tax cost sheet refers to all kinds of entity taxes paid by enterprises, that is, the tax entity costs of enterprises. According to the dependence between tax entity cost and tax planning, tax entity cost can be further divided into fixed entity cost and variable entity cost.

2. In a broad sense, the tax payment cost of an enterprise includes not only the entity cost of tax payment, but also the tax compliance cost, that is, all expenses related to paying taxes and fulfilling tax obligations, including both measurable costs and unmeasurable costs. The cost of tax compliance can be summarized as tax management cost, tax risk cost and tax psychological cost.