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一）改进税收计划分配方法税收计划的制定，应建立在对税源科学预测的基础上，以各地经济发展状况和税源变化情况为依据。逐步改革“基数法”，对“比重法”（即“ＧＤＰ税收负担率法”）进行认真研究，积极探索适合我国国情的税收计划分配方法。（二）正确处理完成税收计...
A) Improving Tax Planning Distribution Tax planning should be based on the scientific forecast of tax sources and on the basis of the economic development and changes in tax sources in various places. We will gradually reform the “base law” and conduct a serious study of the “Law of Specific Gravitation” (the “GDP Tax Burden Law”), and actively explore tax planning allocation methods that are suitable for China’s national conditions. (B) the correct treatment to complete the tax ...