在现有的税收筹划操作中,很多公司往往陷入两个误区:一是舍弃财务管理总体目标,仅着眼于税款本身,片面追求税收负担的减少,致使税收筹划方案缺乏实际意义;二是筹划目标取向不当,局限于企业内部,只追求现存企业自身的价值最大化,未考虑企业的可持续发展。为什么会产生这些误区呢?主要原因是没有从产业发展链条的角度分析企 In the current tax planning operation, many companies often fall into two errors: First, abandon the overall goal of financial management, focusing only on the tax itself, one-sided pursuit of reduced tax burden, resulting in the lack of practical significance of tax planning program; second is planning Inappropriate target orientation, confined within the enterprise, only the pursuit of the existing value of their own enterprises to maximize, did not consider the sustainable development of enterprises. Why do these misunderstandings arise? The main reason is that there is no analysis from the perspective of the industrial chain