Emergency management plan is the important content of China's emergency management system with characteristic, also is the important part of the emergency management system construction. This paper reviews the tax authorities' emergency management plan, analyses existing problems, finds the perfect path for tax authorities, which is very important to further enhance emergency management work.% 应急管理预案的编制既是我国特色应急管理体系的重要内容，又是应急管理制度建设的重要组成部分。对税务机关应急管理预案进行梳理，探析存在的问题，找到进一步完善的路径，对于税务机关应急管理工作的进一步提升，十分重要。
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