一、税收计划难。现行财政体制是“以支定收”，为了保证财政预算盘子，税收计划年年加码，为了把计划分配下去，各级税务机关几乎都采用“基数比例法”，按上年完成基数加上一定的递增比例分配计划，没有根据经济税源情况科学地下达税收计划。二、执行计划难。一方面，税收计 First, the tax plan difficult. In order to ensure that the budget of the fiscal budget and the tax plan will be increased annually, in order to allocate the plan, almost all tax authorities at all levels adopt the “base-ratio method”, according to the base of last year’s completion plus a certain amount Of the incremental proportion of the distribution plan, not according to the economic tax sources scientifically release tax plans. Second, the implementation plan difficult. On the one hand, tax dollars