Recent image captioning models have made much progress for exploring the multi-modal interaction, such as attention mechanisms. Though these mechanisms can boost the interaction, there are still two gaps between the visual and language domains: (1) the gap between the visual features and textual semantics, (2) the gap between the disordering of visual features and the ordering of texts. To bridge the gaps we propose a high-level semantic planning (HSP) mechanism that incorporates both a semantic reconstruction and an explicit order planning. We integrate the planning mechanism to the attention based caption model and propose the High-level Semantic PLanning based Attention Network (HS-PLAN). First, an attention based reconstruction module is designed to reconstruct the visual features with high-level semantic information. Then we apply a pointer network to serialize the features and obtain the explicit order plan to guide the generation. Experiments conducted on MS COCO show that our model outperforms previous methods and achieves the state-of-the-art performance of 133.4% CIDEr-D score.