税收成本、非税成本与企业组织形式选择——基于经济模型的研究框架

基于税收考虑的企业组织形式选择也称为最优企业组织形式税务筹划,即选择某种企业组织形式寻求最有效的税务筹划决策,税收成本和非税成本是影响这种有效选择的主要因素。不考虑非税成本时,企业组织形式偏好选择经济模型主要受企业所得税税率、股权转让所得的个人所得税税率、经营所得的个人所得税税率等变量影响。非税成本中的转换成本、牺牲非税优势的成本、协调与沟通成本等也是影响经济模型的重要因素。

Tax Cost,Non-Tax Cost and Choice of Organizational Form: A Research Framework Based on Economic Model

The choice of organizational form based on considerations of taxes is also called the tax planning of optimal organization form,i.e.to choose certain kind of organizational form to seek the most effective tax planning decision.Tax costs and non-tax costs are the major factors affecting the effective choice.If non-tax costs are not considered,the economic model of preference choice of organizational forms is mainly affected by such variables as the enterprise income tax rate,the personal income tax rate on equity transfer or business earnings,and so on.Other important factors in the non-tax costs affecting the economic model include the switching costs,costs of losing non-tax advantages,costs of coordination and communication,and so on.