税源是税收的根本和基础,税源依赖于经济基础而存在,随经济和社会环境的变化而变化。目前,我国国民经济运行态势良好,经济向着多元化、效益型发展,随之带来的是税源的流动性和可变性增强,给税源管理提出了新的挑战。下面就如何优化税源管理问题作一些理论探讨。一、当前税源管 Tax sources are the foundation and basis of tax revenue sources, which depend on the economic base and change with changes in economic and social environment. At present, the national economy in our country is in a good state of operation. As the economy is diversified and benefits-oriented, the mobility and variability of the tax sources have been enhanced, posing new challenges to the management of tax sources. Here’s how to optimize the tax management to make some theoretical discussion. First, the current tax source management