因为税收与地方政府行为、地方经济政治社会环境密不可分,税收计划的制定原则、增长方式不可避免的受到政府的影响,因此税收计划具有支持和破坏依法治税两方面的作用。只有改革计划编制方法,增加其科学性和兼容性,才能较好的处理依法治税和税收计划的关系,达到二者的融合统一。 Because taxation is closely linked with local government behavior, local economy, politics and social environment, the formulation of tax planning principle and the growth mode are inevitably influenced by the government. Therefore, the tax planning has the function of supporting and destroying the tax administration according to law. Only by reforming the planning method and increasing its scientificity and compatibility can the relationship between taxation and tax planning according to law be properly handled and the two can be integrated and unified.