税收计划管理是税务管理中的一项重要内容．是税务部门其它各项工作展开的核心。没有了税收计划，税务部门的各项工作就将失去方向和目标。然而，税收计划必须与一定的征管模式相适应，本文仅以个人所得税达一单项指标为例，试论述在新的征管模式下，应如何进行税收计划管理。 Tax planning management is an important part of tax administration. It is the core of all other work in the tax department. Without a tax plan, the tax department’s work will lose its direction and goals. However, the tax plan must be compatible with a certain tax collection and management model. This article only takes individual income tax as an example to discuss how tax planning should be managed under the new tax collection and management model.