税收计划问题是目前迫切需要从理论上解答的重大问题。根据政府预算学原理得出的答案将是:税收计划不是计划经济的产物,而是宪政国家和市场经济的内在要求;税收计划不但不应该取消,不能取消,而且必须加强和完善;税收计划就是指令性计划,这一属性不容否定;税收计划不是依法治税的对立物,但我国目前必须强化依法治税,改革预算体制,平衡预算权力,改变预算编制方式。 The problem of tax planning is a major issue urgently needed to be solved theoretically. According to the principle of government budget, the answer will be: the tax plan is not a product of the planned economy, but an inherent requirement of the constitutional state and the market economy. The tax plan should not be canceled, can not be canceled, and must be strengthened and perfected. The tax plan is However, at present, our country must strengthen tax administration according to law, reform the budget system, balance the power of budget, and change the mode of budget preparation.