企业的纳税成本包括税收成本、纳税风险成本、办税成本,在严格的执法环境中,在追求企业纳税成本最小化时企业纳税风险成本就显得很不确定,主要取决于纳税人对税法的精通程度和实际运用能力。因此办税成本就显得十分重要,应及时研究税收政策变动对企业的影响,以最大程度上维护企 Tax costs of enterprises include tax costs, tax risk costs, tax costs, in a strict law enforcement environment, the pursuit of corporate tax costs to minimize the risk of corporate tax risk appears to be very uncertain, mainly depends on the taxpayer’s proficiency in tax law Degree and practical ability to use. Therefore, the cost of taxation is very important, we should promptly study the tax policy changes on the impact of enterprises in order to maximize the maintenance of enterprises