There are three levels of test planning
1. Policy test planning - This level of planning generally happens at product level or organization. It locates testing organization. It includes policies for testing.
2. Strategic test planning - Policy test planning includes the intent of senior management while strategic test plan actually covers the actions arrived at after considering policy. It may be at product release level, BU level etc. How much to test, whether manual or automation, what confidence level to be given to customer etc are the questions answered by strategic test plan
3. Tactical test plan - This is at operational level like unit test plan, integration test plan, system test plan etc. This covers operational aspect of testing