受会计与税收法规两者存在的差异以及筹划时的不确定因素影响,理财人员业务能力偏低,征、纳税双方地位差异悬殊等问题制约,导致企业纳税筹划存有诸多的局限性。必须通过实践研究,去努力改进纳税筹划的局限性,企业方可顺利开展纳税筹划。 Due to the difference between accounting and tax laws and regulations, as well as the impact of uncertainties in planning, the weak ability of financial management personnel, and the disparity in status between taxation and taxpayers, the tax planning of enterprises has many limitations. We must work hard to improve the limitation of tax planning through practical research so that enterprises can successfully carry out tax planning.