依法治税是税收工作的灵魂和核心，组织收入是税收工作的中心，如何正确处理依法治税与组织收入的关系是税务部门做好税收工作面临的一项重要课题。笔者认为，应采取措施，实现依法治税与组织收入的和谐统一。一、完善税收计划管理１、科学编制税收计划。税收计划的编制，应坚 Taxing according to law is the soul and core of taxation work. Organizational income is the center of taxation work. How to correctly handle the relationship between taxation by law and income of an organization is an important issue for tax departments to do a good job of taxation. The author believes that measures should be taken to realize the harmonious unity of taxation according to law and organization income. First, improve tax planning management 1, the scientific preparation of tax plans. The preparation of tax planning should be firm