浅谈新形势下的税收计划管理问题朱云侠，房冠江税收计划管理作为税务管理的组成部分，发挥着推动组织收入的重要作用。但从以往情况看，税收计划管理很难发挥应有的作用。这除了税收制度和财政预算管理体制等因素限制了税收计划管理作用的发挥外，现阶段税收计划管理本身... Talking about the Management of Tax Planning under the New Situation Zhu Yunxia and Fang Guanjiang Tax planning management, as an integral part of tax management, plays an important role in promoting the organization’s income. However, from the past situation, tax planning management is difficult to play its due role. This in addition to the tax system and the budget management system and other factors limit the role of tax planning to play a role, the current stage of tax planning management itself ...