新税制实施以来，征管模式和征管制度进行了较大的改革和加强，但税收计划管理的改革却显得缓慢和滞后，这种缓慢和滞后对地区经济发展、培植税源和税收管理方面的影响已露端倪，也引起了各级税务机关的重视。本文试对传统税收计划管理和执行中的三个关系进行分析，探讨改革的? Since the implementation of the new tax system, the tax collection and administration system has been greatly reformed and strengthened. However, the reform of tax planning administration has been slow and lagging. The slow and lagged impact on the development of the region’s economy, tax sources and tax administration has been Lu exposed clues, but also attracted the attention of tax authorities at all levels. This article tries to analyze the three relations in the management and implementation of the traditional tax planning to discuss the reform?