隐性税收形成的过程分析与启示

隐性税收是指有税收优惠的投资以取得较低税前收益率的形式间接支付给税收当局的税收。有效税收筹划要求筹划者在进行税收筹划时考虑隐性税收。分析了完全竞争情况下和不完全竞争情况下税收优惠的投资由于价格上升导致税前收益率下降而形成隐性税收的过程，得出了不完全竞争的情况下的总税负小于完全竞争情况下的总税负，不完全竞争情况下投资者可以享受到税收优惠带来的税收上的好处，并给出了该结论对税收筹划以及政府在税收优惠立法上的启示。

The Formation of Implicit Tax:Theoretical Analysis and Enlightenment

Implicit tax is the tax which is given to the government indirectly by the way of attained the lower returns before tax.Effective tax planning requires that the planner takes account of the implicit tax.The article analyses the formation of implicit tax under the imperfect and imperfect competition market and makes the conclusion that the total tax under the imperfect competition market is smaller than the perfect competition market in which situation the investor will obtains the tax benefit by tax prefere...