税收计划的编制分配如何适应分税制和税制改革的要求,更好地推动组织收入工作的顺利进行,成为摆在我们面前的一个亟待研究的重要课题。笔者认为,改原有的“一上一下”的税收计划编制分配方法为“一上二下”,不仅可以较好地适应分税制的需要,而且还可以解决现行税收计划分配中的一些问题,进一步促进税收计划管理水平的提高。 一、现行税收计划编制分配方法的不足之处 How to adapt the distribution and allocation of taxation plans to the requirements of the tax distribution system and the tax system reform so as to promote the smooth progress of the organization’s income work has become an urgent topic that needs to be studied before us. The author believes that the original “one on top” tax planning and distribution method for the “top two”, not only can better meet the needs of the tax system, but also can solve some problems in the current tax program distribution, and further Promote the improvement of tax planning and management. First, the current tax planning preparation of the inadequacies of the allocation method