Taxpayers are generally considered in the process of tax planning,as long as the tax planning can reduce the tax burden,increase their income,but little or no consideration of the risk of tax planning. In fact,tax planning is a planning decision making method,is also a risk of. Of course,the production and operation of manufacturing enterprises in the actual tax planning should be arranged as a whole in the business in.%纳税人在进行纳税筹划过程中都普遍认为，只要进行纳税筹划就可以减轻税收负担，增加自身收益，而很少甚至根本不考虑纳税筹划的风险。其实，纳税筹划作为一种计划决策方法，本身也是有风险的。当然，制造业企业生产经营中的具体纳税筹划应在企管中统筹安排。
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