如何降低税收成本、提高税收效率,已日益引起政府和纳税人的关注。20世纪60年代初期萌芽于日本的“成本企画”成本管理模式,为我们在税收成本管理的理论和实务方面提供了一些好的思路。其中,“成本企画”的两个特点即“源流式”成本管理和“成本筑入”的思想,给我们的税收成本管理提供了全新的思维方式。 How to reduce tax costs and increase tax efficiency has drawn increasing attention from the government and taxpayers. The “Cost Planning” cost management model that sprouted in Japan in the early 1960s provided some good ideas for us in the theory and practice of tax cost management. Among them, the two characteristics of “cost planning” are the ideas of “source flow” and “cost building”, which provide a new way of thinking for our tax cost management.