税收计划作为国家宏观调控的重要组成部分 ,目的在于监督检查各级税务机关的税收征管活动 ,将税收征管推向应收尽收的极致。可实际运作中却暴露出税收计划盲目“加码”的弊端。税收计划严重脱离了经济税源的客观实际 ,危害税收征管 ,产生连锁负效应。首先 ,计划“透支”引发信 As an important component of the state’s macroeconomic regulation and control, the tax planning aims to supervise and inspect the tax collection and administration activities of the tax authorities at all levels and push the tax collection and management to the utmost limit. However, the actual operation of the tax program has exposed the blind “overweight” drawbacks. Tax plans seriously out of the objective reality of economic tax sources, endangering tax collection and management, resulting in a chain of negative effects. First, plans to “overdraft” trigger letters