加强税收计划管理的浅见黄少菁税收计划在财政预算中占有重要地位，今年是实施新税制和分税制的第二年，税收计划管理工作中面临着许多新情况、新问题。本文拟对加强税收计划管理工作谈些粗浅看法。当前税收计划管理工作存在问题及原因剖析：当前税收计划的制定、执行和考... Hypothesis on Strengthening Tax Planning Management Huang Shao-jing’s tax plan occupies an important position in the budget. This year marks the second year of implementing the new tax system and tax-sharing system. Many new situations and new problems are facing management of tax plans. This article intends to talk about some superficial views on strengthening tax administration. The current tax planning management problems and the reasons for the analysis: the current tax planning, implementation and test ...