Study On The Measurement Of Tax Planning Cost

With the high level of economic development of our society，competition among enterpriseshas been refined to the various areas of business, tax payment according to law is the obligationof every business,but In order to achieve the purpose of saving cost, enterprises have a strongwillingness to reduce the tax. Therefore, tax planning came into being.In China, after a period ofdevelopment,tax planning has been recognized by the majority of enterprises even by theNational. But as a day-to-day management activities of the enterprise, tax planning also willcause some costs to the enterprise, and the formed of the burden on businesses as the same timeto reduce tax expenditures. As a relatively complex business practices, tax planning activity in theactual economic life for the enterprise to bring a variety of costs, some costs can be intuitiveawareness and measurement by enterprise, and some are much more difficult to be noticed byenterprise. The ultimate goal of corporate to carry out tax planning is to reduce corporateexpenses,however, if the cost of tax planning is not to be taken seriouslyand measured, It is easyto form the position of the costs of tax planning greater than income and make the planning to befailed. Therefore, to enhance the understanding of the corporate tax preparation costs and itsmeasurement, has great significance in terms of corporate tax planning activities.Based on the analysis of costs that involved in tax planning,the article analysis costs of taxplanning and make them classified. those costs have been reclassified in accordance with theclassification of the order of the measurement on the basis of previous research results; Article inaccordance with the different attributes of each measurement of the cost,use differentmeasurement methods for the separate measurement study,in order to provide a more detailed andreliable cost reference to corporate tax planning decisions.