税收计划管理

改革税收计划管理体制是实现依法治税的根本保证

Reforming Tax System to Realize Ruling Tax According to Law

改进税收计划管理，使税收计划服从经济税源；

Improving the management of taxation planning to make it subordinated to economic tax resource ;

二是深化财税体制改革，改变税收计划管理方式；

Deepen the reformation of tax system and change the management of the tax plan ;

再次，论文进行了本地区税收计划管理工作构建研究。

Third , the paper carried out the work in the region to build research tax plan management .

我国目前的税收计划管理中存在着许多问题，在基层中，问题更是各个不同，这些问题有些是存在于税务机关的，有些是存在于当地政府的，也有些是存在于纳税人之中的。

At the grassroots level , the problem is different , some of these problems exist in the tax authorities , and some are present in the local government .

这些优化措施都具有着可实行性、具体性、针对性等，对我国目前基层的税收计划管理方面会有著有成效的影响。

These optimization measures can be implemented are of a specific and targeted and so on , the grass roots of our current management of the tax plan will have an effective impact .

第2章，影响税收收入计划管理的因素分析。

Chapter 2 , carrying on analysis of influencing factors to planned management of the tax revenues .

其次，在对税收收入计划管理基本概念的明确，以及税收收入计划管理体系内容及其重要性阐述的基础上，引出本文研究的必要性和着眼点。

Secondly , by clearing the basic conception of the tax revenues , and contents on the management system and its importance , I have drawn the starting and studying point of this text .

税收收入计划管理作为一项综合管理工作，是整个税务管理的重中之重。

Carrying on synthesis managed on them is one of the key contents of tax jurisdiction . The planned management of the tax revenues , as a comprehensive management , is the most important thing of the whole tax management .

其次，对铁岭市税收收入计划管理现状进行分析，着重对税收计划管理现状、改革方向、存在问题、形成原因等方面进行论述。

Second , tax revenues Tieling program management analysis of the status quo , focusing on the tax status of program management , the direction of reform , there are problems in areas such as the formation of the reasons discussed .

税收预测对于税收计划、预算管理具有重要意义。

Tax forecasting is so rich in significance for tax plan and forecasting management .

它具体包括税收法制管理、税收征收管理、税收计划管理和税务行政管理四个方面。

Taxation management includes the taxation legal system management , revenue from collecting management , revenue from planning management and revenue from administrated management .

但是，随着经济的发展、税收收入的大幅增长以及客观环境的发展变化，税收收入计划管理中的各种弊端也随之显现。

However , with the economic development and considerable growth and development , even with the changes of the objective environment of the tax revenues , various kinds of drawbacks in the planned management of the tax revenues appear thereupon too .

从加强税收计划制定、税源分析预测、纳税评估等多角度，提出了改革铁岭市税收计划管理工作措施。

From strengthening tax plan development , sources of tax revenue analysis and forecasting , tax assessment , multi-angle , proposed a reform to Tieling City tax plan management work measures .

通过税收弹性系数法、SWOT分析法科学编制税收计划，并从税源监控分析层面，提出了税收计划管理与纳税评估制度紧密结合的必要性。

Through the tax elastic coefficient method , SWOT analysis of scientific preparation of tax plan and monitor the level of analysis from the tax base was proposed tax plan management and tax assessment system , the necessity of close integration .