建立适合市场经济发展要求的税收计划体系卢剑灵税收计划是未来一定时期税收管理工作的奋斗目标。它是税收管理的行动指南，因而在研究税收计划体系时，必须把税收管理活动涉及的各个方面，各个环节的内容包括进去。然而，长期以来，由于人们片面地把税收计划理解为“对一... Establishing a Tax Planning System Suitable for the Development of Market Economy Lu Jianling taxation plan is the goal of tax management in a certain period in the future. It is a guide to the operation of tax administration. Therefore, when studying the tax planning system, it is necessary to include all aspects involved in the tax administration activities and all aspects of the tax administration. However, for a long time, due to one-sided understanding of the tax plan as "one to one ...