First, people don't really understand the connotation and extension of corporate tax planning, and confuse it with stealing, escaping and tax avoidance, and think that tax planning is stealing and evading state taxes; Its ultimate goal is to reduce the tax burden. Some enterprises make false vouchers and false accounts, and some even set up two sets of accounts to conceal their business income and profits, so as to achieve the purpose of paying less value-added tax, business tax and income tax. (1) First, people don't really understand the connotation and extension of corporate tax planning, and confuse it with stealing, escaping and tax avoidance. They think that tax planning is stealing and evading state taxes; Its ultimate goal is to reduce the tax burden. Some enterprises make false vouchers and false accounts, and some even set up two sets of accounts to conceal their business income and profits, so as to achieve the purpose of paying less value-added tax, business tax and income tax. Although these acts can reduce tax expenditure, they are not tax planning, but tax evasion, illegal acts and misunderstanding of tax planning. Second, ignore the existence of planning costs. Tax planning may reduce the tax burden and bring economic benefits to enterprises, but it also requires enterprises to pay related costs and expenses. The research on tax laws and policies paid by enterprises for choosing tax planning schemes, the training expenses of relevant personnel for implementing tax planning, and the agency expenses for implementing tax planning with the help of tax agency intermediaries should all be regarded as the cost of tax planning. If the taxpayer's tax planning cost is less than the increased income from tax planning, the tax planning can be considered successful. Once the enterprise's tax planning cost is greater than the planning income, even if the tax burden is reduced a lot, the tax planning is still a failed planning, which is not worth the candle.

(2) The first goal is to reduce short-term tax expenditure. In tax planning, enterprises focus on short-term or current tax benefits, only consider the direct benefits of the current period, and ignore the long-term interests of enterprises, lacking long-term tax planning. For example, in order to obtain the usual "two exemptions and three reductions", enterprises divide or merge, regardless of whether the division or merger will have a negative impact on the long-term business performance of enterprises. Second, directly take the minimization of tax expenditure as the enterprise planning goal. Tax planning is to obtain relevant financial benefits and optimize the economic benefits of enterprises. From the results, the general performance is to reduce the tax burden of enterprises or reduce the amount of tax payment. Therefore, many people think that tax planning is to pay less taxes or reduce the tax burden. For example, some enterprises take reducing tax expenditure as the ultimate goal, and use the form of installment payment to carry out tax planning of income, so as to delay tax payment, obtain the time value of funds and finally reduce tax expenditure. If the enterprise looks at the strategic goal, although the installment sales method can bring the benefits of delaying tax payment to the enterprise, it also has the loss of funds occupied by customers for a long time. Therefore, adopting this tax planning should not only consider reducing tax expenditure, but also predict whether the lost capital cost can be compensated by delaying tax payment.

(3) Risk Misunderstanding Tax planning should seek advantages and avoid disadvantages, so that the main body of enterprise tax planning can avoid the risks as much as possible while gaining benefits. When the risk of tax planning cannot be completely eliminated, we should weigh the advantages and disadvantages and decide whether this planning method should be adopted. Some enterprises have a weak awareness of tax payment or have misunderstandings about tax planning, and think that the purpose of tax planning is to pay less or not pay taxes as much as possible. This kind of planning behavior has high risks and may bring greater losses to enterprises. Planners may also bear psychological burden and mental pressure because they have to bear the pressure from their posts and financial objectives. In this case, tax planning may also lead to the risk of mistakes.

(4) Tax planning of enterprises with information misunderstanding is a complex pre-planning and financial measurement activity. Enterprises are required to arrange and plan their business, investment and financial management activities in advance according to their own actual conditions, and then reasonably control some economic activities. However, some of these activities have not actually happened. Enterprises mainly rely on previous statistical data as the basis and basis for forecasting and planning, and establish relevant financial models. Generally, only some main factors can be considered when establishing models, while other factors are simplified or ignored. The planning results are often an estimated range, while the economic environment and other factors change. Some enterprises are bound to lose information in tax planning because of incomplete statistical data or inability to sensitively monitor the changes of internal and external environment.