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税源管理是税收征管实践的核心与基础性内容。对税务机关而言,税源管理的效果如何,关系着税收征管的质量和效率,影响着税收收入的增长,对税收调控功能的发挥起着重要性作用。因此,加强税源管理,构建税源管理新模式,不仅是现代税收管理的本质要求,也是进一步提高税收征管质量和税收征管效率的现实选择。本文从分析天津市税源管理现状出发,大胆探索天津市税源管理新模式,提出如何在深化税源属地化管理的基础上,推进税源专业化管理的基本思路和对策建议。
Tax revenue management is the core of tax collection and management practices and basic content. For the tax authorities, the effect of tax source management is related to the quality and efficiency of tax collection and administration, affecting the growth of tax revenue and playing an important role in the tax regulatory function. Therefore, strengthening tax source management and building a new tax source management model are not only the essential requirements of modern tax administration, but also the realistic choice to further improve the quality of tax administration and the efficiency of tax collection. Based on the analysis of the status quo of tax source management in Tianjin, this paper boldly explores a new mode of tax source management in Tianjin and puts forward some basic ideas and countermeasures for how to promote the specialization of tax sources on the basis of deepening tax source management.