一、市场经济体制下税收计划管理的新特点 (一)税收计划编制、分配的依据发生了深刻的变化。在我国由于计划管理方式长期居于统治地位,税收计划的编制,一般都是从中央到地方层层下达,又依据各地的经济计划进行调整和分配,而经济生活本身所包涵的潜能和矛盾等,则很难在中央或地方的计划上得到充分体现,带有一定的主观性或盲目性。在市场经济体制下,各类经济计划许多都不复存在了,因而税收计划必须转向对经济生活本身进行大量的调查研究,分析,预测和判断上来编制、分配和考核:而税收计划的准确性、科学性和可行性,只能依据税收计划 I. New Features of Tax Planning Management under the Market Economy System (I) Profound changes have taken place in the basis of tax planning and distribution. In our country, due to the long-term dominance of planning and management, the preparation of tax plans are generally distributed from the central government to local governments and are adjusted and distributed according to the economic plans of different places. However, the potentialities and conflicts engendered by economic life itself, It is very difficult to be fully reflected in the plans of the central government or local governments with a certain degree of subjectivity or blindness. Under the market economy system, many economic plans cease to exist, so the tax plan must shift to a large number of investigations, analyzes, forecasts and judgments about the economic life itself. The tax plan’s accuracy Scientific and feasible, can only be based on tax planning