不容否认，当前依法治税受到了税收计划的很大冲击，因此，就出现了逐步淡化以至取消税收计划的观点。这一观点引起了笔者的反思。 依法治税强调税收的征纳应当严格以税法为依据，而税收计划作为财政预算的一部分是经立法机关——人大批准的，因而也具有法律约束性，两部不同的“法律”都对税收工作进行约束，不可避免会发生“撞车”现象。这是“取消论”者所持的依据。 It can not be denied that the current tax administration has been greatly affected by the tax plan, therefore, there has been a gradual dilution and even the abolition of the tax plan. This view aroused the author’s reflection. The taxation by law emphasizes that the tax collection should be strictly based on the tax law, and the tax plan, as approved by the legislature and the NPC as part of the budget, is also legally binding. Both different “laws” Work constraints, will inevitably occur “crash” phenomenon. This is the basis of the “cancellation theory.”