(1) Reform the tax system step by step. In accordance with the principles of simple tax system, broad tax base, low tax rate and strict collection and management, the tax system reform will be steadily promoted. Reform the export tax rebate system. Unify the tax system of various enterprises. Value-added tax is changed from production to consumption, and equipment investment is included in the scope of value-added tax deduction. Improve the consumption tax and appropriately expand the tax base. Improve personal income tax and implement a personal income tax system that combines comprehensiveness and classification. We will implement the reform of taxes and fees for urban construction, levy a unified and standardized property tax on real estate when conditions permit, and cancel relevant fees accordingly. Under the premise of unified tax administration, local governments should be given appropriate tax administration power. Create conditions to gradually realize the unification of urban and rural tax systems. (2) Promoting the reform of financial management system. Improve the public financial system and clarify the financial expenditure responsibilities of governments at all levels. Further improve the transfer payment system and increase financial support for the central and western regions and ethnic minority areas. Deepen the reform of departmental budgets, centralized treasury receipts and payments, government procurement and revenue and expenditure management. Clean up and standardize administrative fees, and whatever can be included in the budget should be included in the budget management. Reform the budget preparation system, improve the balance mechanism between budget preparation and implementation, and strengthen audit supervision. Establish a budget performance evaluation system. Implement comprehensive budget management and effective monitoring of contingent liabilities. Strengthen the examination and supervision of people's congresses at all levels on the government budget at the corresponding level. Tax planning management based on fiscal function and budget particularity is unscientific and difficult to operate in practice, which does not meet the requirements of tax rule of law in China to some extent. In order to make the tax plan management meet the requirements of scientific financial management system development and tax administration according to law, it is necessary to analyze the problems existing in the current tax plan management system. I. Disadvantages of the current tax plan management system (1) The formulation of the current tax plan has a poor correlation with the objective economic tax sources, and there is a strong subjective will. The current tax plan lacks scientific and effective distribution methods. For a long time, the tax authorities at higher levels have determined a certain growth ratio based on the tax revenue of the previous period, and added special income-increasing factors to formulate the tax plan for this period. This planned distribution method based on radix method has played an active role in promoting tax collection and maintaining the steady growth of fiscal revenue in the past, but with the establishment and improvement of market economic system, the defects of this planned distribution method have become more and more obvious. 1. Lack of scientific understanding of the base has a great impact on the base plan. There are great incomparable factors in the actual tax revenue in the early stage. For example, the "one-off" tax revenue generated by large-scale construction projects in the early stage can no longer constitute the income factor in the future tax planning period, and the calculation of the number of plans based on this will inevitably affect the accuracy of the plan. The better the income in the base period, the more planning in the planning period, and the faster the whip; The less income in the base period, the less plans in the planning period, so that some tax departments have completed their tasks without overspending. This is bound to violate the purpose of daily tax collection and management, and hinder the process of tax administration according to law. 2. The growth coefficient is artificial. The objective growth factors are not fully considered in tax planning, and the foundation is relatively poor, which easily leads to the deviation between tax planning growth and actual economic tax sources, which separates the correlation between tax and economy to a certain extent and affects the accuracy of tax planning. 3. Special factors in the planning period cannot be fully considered. For example, in the adjustment of tax policy, the influence of tax reduction and exemption policy on income reduction, automatic market adjustment and the influence of economic composition increase and decrease on tax base cannot be fully considered, which directly affects the reliability of the plan. (2) governments at all levels are unrealistic and blindly add tax plans, which leads to the inconsistency between the tax plans issued vertically by departments and the plans of local governments. After the tax authorities at higher levels issue tax plans, local governments at all levels add tax plans at different levels for their own interests or to meet the needs of fiscal expenditure. The additional amount is not based on local economic development, but on the gap of local fiscal expenditure, which is seriously divorced from the reality of objective tax sources. This tax plan of "fixing income by expenditure" not only expands the scale of fiscal expenditure, but also expands the scale of tax revenue, which leads to the deviation between the scale of tax revenue and the scale of tax source. The scale of tax revenue has exceeded the affordability of tax sources, and there have been phenomena such as "making ends meet" and "excessive tax", which have greatly hindered the sustained and stable development of the economy, undermined the normal tax work order, and led to the exhaustion of tax sources. (3) The means of tax planning and management are backward, which can not meet the needs of the development of economy and tax situation. The current tax planning management system basically still follows the traditional working methods and management means. Although it has improved in recent years, there are still many problems and contradictions in practical work. For example, the basic economic tax source data collected through tax source investigation is not systematic and the tax source base is unclear, which can not meet the needs of comprehensive analysis; The monitoring means and methods of key tax sources are backward, and the data files of tax sources only stay in the static index analysis, which does not involve a wider and deeper level; Tax source monitoring is only an after-the-fact supervision of enterprise production and operation activities, and fails to pay attention to, study and prevent the influence of economic development and changes and fiscal, tax and financial policy adjustments on tax sources and taxes in advance; There is a shortage of professionals in tax planning management, especially full-time planners at the grass-roots level, with frequent turnover, lack of training and low quality. (four) simple or biased tax planning as the basis for evaluating tax work. For a long time, under the pressure of taxation, the completion of income tasks has become the only criterion for evaluating the work of tax authorities and the achievements of leading cadres. Simply emphasizing the completion of the tax plan, or taking the completion of the tax plan as the basis for assessing the quality of tax work, will inevitably lead to the disconnection between tax sources and taxes, reduce the guiding role of the plan in tax work, and easily lead to the deviation between the tax plan and the overall environment of tax administration according to law. If the income situation is good, consider the completion of the tax plan for the coming year, and often ambush without exceeding the income; If the income situation is poor, it is possible to levy "excessive tax", which will increase the burden on enterprises and damage the local economic development. 2. Suggestions for improvement of current tax plan management In order to make tax plan management play a better role in tax regulation and better meet the requirements of the development of China's socialist market economic system, we should proceed from the reality of China's own political, economic and financial systems and carry out tax plan management reform according to local conditions. One of the important ideas is to take the market as the leading factor, take the full implementation of the tax collection and management law as the main line, implement the guiding plan and cancel the mandatory plan, so as to make the tax plan management more in line with the objective economic law and the financial theory from economy to taxation. (1) Reform the current tax planning and distribution methods to coordinate tax planning with actual tax sources. The advanced tax planning method is based on the scientific estimation of the ability to pay taxes. Through detailed analysis, scientific and mathematical (linear regression and so on. ) and a large number of indicators and data in national economic accounting to calculate and predict the economic growth and income trends in the next few years. It is suggested that the "base method" of "determining income by expenditure" should be changed, and the "GDP tax rate method" should be adopted to fully consider the contribution of the economy to tax revenue. The basic calculation formula is: tax plan = planned GDP (excluding non-tax GDP) × GDP deviation coefficient in recent years × average tax rate in recent years+policy factors+special factors. Among them, the GDP value without tax is mainly the agricultural part, and the special factors mainly include the special factors that can be foreseen in the current period, such as clearing up tax arrears and tax inspection. Using GDP tax rate method to prepare tax plan represents the direction of tax plan preparation method reform. On the one hand, it can objectively reflect the overall scale of economic tax revenue in various regions, eliminate the differences caused by uneven economic development in various regions, and determine the tax plan; On the other hand, we can combine the current situation of local economic development, give play to the fair tax burden between regions and enterprises, strengthen the macro-control role of taxation, make the deviation of tax plan in the implementation process well documented, and improve the quality and level of tax collection and management. (2) Tax planning reform must be combined with fiscal budget reform. Tax planning is an important part of the national budget. The preparation of national and local budgets should be based on the tax plan after the calculation of tax payment ability, not on the local fiscal expenditure demand or human subjective will, so as not to be divorced from reality and deviate from the principle of administering taxes according to law. When preparing a budget plan, it is suggested to reserve budget reserve funds in order to prevent major changes such as economy, policies and prices from affecting income. If the tax source changes greatly and it is difficult to complete the tax plan, the tax plan should be reduced and the reserve fund should be reduced on the premise of tax administration according to law. If the tax plan is completed and there is a surplus, additional reserve funds will be needed for other expenses. At the same time, it is suggested that laws and regulations should be used to stipulate the authority to formulate tax plans. The tax system plan shall be compiled by the competent tax authorities and distributed at different levels. Local governments should not interfere with the planned distribution, and even more, they should blindly add tax sources without considering the actual situation of local tax sources. (3) Use advanced science, technology and methods to collect information extensively, carry out tax forecasting, and improve the level of tax planning and management. Comprehensive, complete, accurate and continuous economic tax source information is an important guarantee for the continuous improvement of tax planning management level, which makes tax planning management not only have the function of post-event analysis, but also have reliable foresight. In order to compile and implement the tax plan scientifically and reasonably, it is necessary to investigate and understand a series of economic tax source information such as enterprise production and operation, funds and key projects. On the basis of grasping and solving the problems reflected by tax source information in a timely and effective manner, using advanced technologies and means such as computers and networks, a scientific income prediction model is established, and tax analysis and trend prediction are carried out, making tax planning management more scientific and feasible. In addition, it is necessary to continuously strengthen personnel training and improve the quality of planning managers to meet the requirements of planning posts, so that planning managers can truly become comprehensive economic management talents who understand the market, economy, policy, analysis and prediction. (4) Reform the assessment method of tax revenue, strengthen the quality assessment of tax collection and management, optimize and improve the quality assessment system of tax collection and management, and change the past phenomenon that "one handsome man covers all the ugliness" and only pays attention to planning tasks, ignoring the whole process monitoring of tax sources and tax bases. To strengthen tax collection and management, strict tax source monitoring as the direction of tax work, on the basis of strengthening tax collection and management, gradually dilute the assessment role of tax plan.