税收计划管理是指国家税务机关依据国民经济和社会发展规划以及客观经济税源的发展变化情况,按照现行税收制度规定的计税原理,编制与执行税收计划,并运用其对税款的组织入库和税收政策法规的贯彻执行进行指导、组织、监督和协调。正确认识和防范税收计划管理所引致的税收执法风险,不仅可以提高税收计划管理的科学性和有效性,同时也可以 Tax planning management refers to the tax authorities in accordance with the national economic and social development planning and objective economic tax sources in the development and changes in accordance with the provisions of the current tax system, tax principles, the preparation and implementation of tax plans and the use of its tax collection into the library And the implementation of tax policies and regulations to guide, organize, supervise and coordinate. Correctly recognizing and preventing the risk of tax law enforcement caused by tax planning administration can not only improve the scientific and effective tax planning management,