Tax planning is more and more widely used to tax-related business since its production, but the plan results have good aspects and also have bad aspects. Many cases are very successful in the initial stage, however after a few years they become negative examples. Because they not only are failed to achieve the purpose of tax saving, but bring economic losses. This article analyzes the reasons for the failure of tax planning and makes the rational planning.%纳税筹划自产生以来越来越多地在涉税业务中应用,可筹划的结果却有喜有忧。许多在使用初期被看作十分成功的案例却在业务发生后的数年间变成了反面教材,不但没有达到节税的目的反而给企业带来经济损失。文章分析了纳税筹划失败的原因并提出了合理规划。
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