建立科学的地方税收计划管理体系的思路张金强常国栋随着社会主义市场经济体制的确立和日益完善，计划作为与市场不可分割的矛盾统一体，其内容及作用无疑发生了很大的变化。但可以肯定的是，计划的作用并没有因此被否定，而是赋予了更加积极的内涵。因此，在新的财税体制... Establishing a Scientific Management System for Local Tax Planning Zhang Jinqiang and Chang Guodong With the establishment and perfection of the socialist market economic system, the plan has undoubtedly undergone great changes in its contents and functions as an indivisible and unifiable unit with the market. But what is certain is that the role of the program has not been denied therefore, but has given a more positive connotation. Therefore, in the new fiscal system ...