新税制下税收计划存在的问题及对策丛建阁，冷瑞泉税收计划是税务机关依据国民经济计划指标、现行税收政策和经济税源的发展变化情况，对一定时期的税收收入进行预测而编制的税收收入计划。它是国家财政预算的重要组成部分。税收计划的编制、实施、考核，对推动各级税务征... Problems and Countermeasures of Tax Planning under the New Tax System The tax planning of Cong Jiange and Lengruiquan is the tax revenue prepared by the tax authorities based on the indicators of the national economy plan, the current tax policies and the economic tax sources, and the forecast of the tax revenue in a certain period of time plan. It is an important part of the national budget. Tax planning, implementation, assessment, to promote tax levy at all levels ...