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企业战略层面的纳税成本实际上就是企业实施未来发展战略所需要发生的全部纳税成本。由于是未来尚未发生的成本,所以企业战略层面的纳税成本有着与正常经营情况下对纳税成本不同的控制方法。1.全面深刻了解企业战略制定战略层面纳税成本控制制度与制定正常生产经营情况下纳税成本控制制度不同的是,前者因无法边制定边检验而产生了一定的困难。所以,要使制定的战略层面纳税成本控制制
The tax cost of the enterprise strategy is actually the total tax cost that needs to happen for the enterprise to implement the future development strategy. Because it is the cost that has not happened in the future, the tax cost at the strategic level of the enterprise is different from the control of the tax cost under normal operating conditions. 1. Comprehensive and Profound Understanding of Corporate Strategy The formulation of the tax-cost control system at the strategic level is different from that of the tax-cost control system under normal production and operation. The former has some difficulties because it can not make side-test. Therefore, to make the formulation of the strategic level of tax cost control system