一、影响税务筹划实效性的主要因素(一)税务筹划的成本。税务筹划成本是进行税务筹划决策最主要的考察指标之一,是进行成本——效益分析的基础。笔者根据税务筹划操作程序和内容的不同,将其涉及的成本分为制定成本、实施成本和后续成本。制定成本是指制定税务筹划方案并对之进 First, the main factors affecting the effectiveness of tax planning (A) the cost of tax planning. The cost of tax planning is one of the most important indicators for tax planning and decision-making, and is the basis for cost-benefit analysis. According to the tax planning procedures and content of the different, the author divided the costs involved into the formulation of costs, implementation costs and follow-up costs. Setting costs means making tax planning plans and moving them forward