目前，我国税务系统进行政绩、人事等考核时，引用税收计划是否足额、超额完成来作为主要的考核指标，从而误导了税收计划的作用。在现行税收计划的制定尚欠合理、执法监察不力的情况下，这一考核方法的采用，直接导致税收大量流失和腐败的产生，国家运用税收政策调节经济职能的弱化。这些问题的产生，亟待我们作出认真的思考 At present, China’s tax system for performance, personnel and other assessment, the reference tax plan is full, overfulfilled as the main assessment indicators, thus misleading the role of tax planning. Under the current tax planning is still not reasonable, law enforcement supervision is not the case, the adoption of this assessment method, a direct result of large tax losses and corruption, the state tax policy to regulate the weakening of economic functions. The emergence of these problems calls for serious consideration