当前,财政、税务部门的内部分工有这样几个问题需要讨论: 一、财务计划与税收计划矛盾问题。财务计划是财政部门向企业下达的主要经济指标,企业能否实现这个计划是关系到国家财政收入能否稳定增长的关键。因此,各企业必须依据这个计划来组织和实施自己的生产(经营)计划。但是应当看到,这是利改税之前的概念,不管企业生产、经营情况如何,一定要保证实现这个计划。而税收计划是按照现行税制、现行价格、国民计划指标和有关部门的经济情况,参照上期税源资料进行编制,并由税务部门逐级分解,最终落实到基层税务征收机关的奋斗目标。第二步利改税后,财政部对地方财政下达 At present, there are several issues that need to be discussed in the internal division of labor between the finance and taxation departments: First, the contradiction between the financial plan and the tax plan. The financial plan is the main economic indicator issued by the financial department to the enterprise. Whether the enterprise can realize this plan is the key to the steady growth of the national financial revenue. As a result, companies must organize and implement their own production (operations) plans based on this plan. However, it should be noted that this is the concept before the introduction of tax reform. No matter what the production and operation of an enterprise are, the plan must be guaranteed. The tax plan is based on the current tax system, the current price, the national plan indicators and the economic situation of the relevant departments, with reference to the last period of tax source information for preparation, and the tax department step by step decomposition, and ultimately implement the tax authorities at the grassroots level goals. The second step after the tax reform, the Ministry of Finance issued to the local finance