税源管理的水平直接关系到税收征管的水平,税源管理的好坏直接影响到税收征管的质量,税源管理的程度同时也直接决定了税收收入入库的进度。目前税收征管仍然存在很多问题,主要表现在:很多发生应税义务的单位未纳入税务登记的户籍管理,出现漏征漏管现象;纳税申报不够及时,零负申 The level of tax source management is directly related to the level of tax collection and management. The quality of tax source management directly affects the quality of tax collection and management. The degree of tax source management also directly determines the progress of tax revenue storage. At present, there are still many problems in tax collection and administration, mainly manifested in the following aspects: Many tax liability units have not been included in the household registration of tax registration, resulting in the phenomenon of leakage and leakage; the tax declaration is not timely enough,