当前,税务筹划在我国仍属新生事物,在理论和实践上都有待于进一步发展和完善。本文例举、剖析了有关税务筹划论著中存在的若干误区及其原因,以期对推动我国税务筹划活动的健康发展有所裨益。 At present, the tax planning is still a new thing in our country and needs further development and improvement both in theory and in practice. This article gives an example and analyzes some misunderstandings in the tax planning treatises and their reasons, with a view to promoting the healthy development of tax planning activities in our country.