改革和完善我国税收收入计划管理的思考

税收收入计划管理作为我国税收管理的重要组成部分,对调动各级税务部门组织收入的积极性,促进征管水平的提高,确保国家财政收入发挥了重要的作用。但是,随着经济的发展、税收收入的大幅增长以及客观环境的发展变化,税收收入计划管理中的弊端也日益显现。本文通过对我国现阶段税收收入计划管理实践中存在的问题进行分析,提出解决问题的思路。

As an important content of the management of taxation in our country, the planned management of the tax revenues has played an important role in arousing the enthusiasm of organizing income in the revenue departments at all levels, improving the level of levying and management, ensuring financial revenue in our country. However, with the development of economic and considerable growth in taxation, even with the changes of the objective environment of the tax revenues, various kinds of drawbacks in the planned manament of the tax revenues appear thereupon too. Through analysing the problem existing in the planned management of the tax revenues practice at the present in China, this thesis puts forward the solution to the problems.