On the Limitation of Enterprise Tax Planning and its Improvement Measures

In the market economy environment, the position of the enterprise as the market subject is gradually established, independent management, and bear the consequences of profits or losses, in this case, the enterprise will inevitably pay more and more attention to the gains and losses of their own interests. Tax planning is a kind of pre-event activity, which to a large extent can save the outflow of cash for taxpayers and improve the operation effect of enterprises. But in the actual planning process, the process of enterprise tax planning is often not so satisfactory. Because the enterprise will be limited by many uncertain factors, whether from the enterprise itself or external, will affect the development of tax planning and the actual results. Then, this paper is from the limitations of tax planning, analysis of the enterprise in the planning process should consider the problem of the problem.