我国税收连续十几年的超常增长引致了对税收计划较多的质疑,有观点认为,这一现象的产生反映了资源在政府与市场间配置的不合理,长久下去会阻碍市场机制的正常运转,因而激进地主张取消税收计划。本文从收入预算的角度出发,分析了税收计划现阶段存在的必要性,同时从税收计划的内涵、编制税收计划使用的技术方法及税收计划的制订过程三方面对税收计划的改革提出了建议。 The extraordinary growth of China’s tax revenue for more than ten consecutive years has led to more questions about the tax plan. Some people think that this phenomenon reflects the unreasonable allocation of resources between the government and the market, which will hinder the normal operation of the market mechanism in the long run , Thus radical advocating the abolition of the tax plan. From the point of view of income budget, this paper analyzes the necessity of tax planning at the present stage, and puts forward suggestions on the reform of tax planning from three aspects: the content of tax planning, the technical methods used to formulate tax planning and the process of formulating tax planning.