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正确编制下达税收计划,确保各项税收任务的完成,对保证收入、调节经济、促进改革有着重要作用。但是由于目前的税收计划管理还不适应新形势,对税收管理的职能作用未能充分发挥。主要表现是: 在编制计划时,缺乏周密的调查研究,经济税源资料掌握得不够充分;税收计划与税收政策往往脱节;只注重宏观测算,而忽视微观计算;只是根据一定的递增比例确定税收计划。因此,编制的计划难以接近实际。在下达、分配计划时也缺乏科学根据和严
Correctly formulating the tax plan and ensuring the completion of various tax tasks play an important role in ensuring revenue, regulating the economy and promoting reforms. However, due to the fact that the current tax plan management is not adapted to the new situation, the function of tax administration can not be fully utilized. The main manifestations are: the lack of thorough investigation and study in the preparation of the plan, the lack of sufficient information on the sources of economic tax revenue; tax plans and tax policies are often out of line; only focus on macroeconomic estimates, while neglecting micro-calculations; only determine the tax plan according to a certain percentage of increase . Therefore, the preparation of the plan is difficult to get close to reality. In the release, distribution plan also lacks scientific basis and strict