优化税收计划管理体系的几点思考严安近期，各地税务部门在改进税收计划管理工作中做了一些有益的尝试，但尚未形成一个科学而完善的税收计划管理体系。特别是面对我国社会主义市场经济体制的建立及去年以来财税体制的重大改革和税务机构的分设，暴露出越来越多的矛盾和问... Some Thoughts on Optimizing the Management System of Tax Planning Yan An Recently, the tax departments around the country made some helpful attempts to improve the management of tax plans, but a scientific and comprehensive tax planning management system has not yet been formed. In particular, in the face of the establishment of China’s socialist market economic system and the major reforms in the fiscal and taxation system since the beginning of last year and the separation of the taxation agencies, more and more contradictions and problems have been exposed.