长期以来,各级政府和税务部门都把税收计划作为考核和衡量税收工作质量的主要指标,这种做法所产生的弊端和由此带来的负面影响日趋明显,不利于依法行政、依法治税和应收尽收。一、过于强调税收计划带来的不利方面:一是不利于国家税收政策的体现。一些地方为片面追求完成既定的税收计划而违反国家有关的税收政策,应抵未抵、应退未退,该返还的税款也未及时予以返还,出现了政策服从、服务于任务的怪圈,国家通过税收政策来调控经济得不到体现。因而,税收作为调节经济的“稳定器”,便丧失了其应有的作用。二是不利于依法治税, For a long time, all levels of government and taxation departments have regarded the taxation plan as the main index for assessing and measuring the quality of taxation work. The drawbacks and the negative effects caused by such practices have become increasingly evident, which is not conducive to administration according to law and taxation according to law And receive the best. First, too much emphasis on the adverse aspects of tax planning: First, not conducive to the embodiment of national tax policy. In some places, in order to unilaterally pursue the established tax plan and violate the relevant tax policies of the country, they should not be refunded but should not be refunded. The returned taxes have not been returned in time, resulting in a vicious circle of policy obeying and serving the task. Countries through the tax policy to control the economy can not be reflected. Therefore, as a stabilizer of economic regulation, the tax revenue has lost its due role. The second is not conducive to tax according to law,