税源管理是税收征管工作的基础和起点,税源管理水平直接影响着税收征管质量,影响着税收收入,进而影响政府职能的实现。随着我国市场经济体制确立、所有制结构发生深刻变化、市场主体日趋多元化、分工越来越细的经济社会背景下.纳税人不仅数量迅速增长,组织形式、经营方式、经营业务也不断出新,税源管理工作日 Tax source management is the foundation and starting point of tax collection and administration work. The tax source management level has a direct impact on the quality of tax collection and administration and affects the tax revenue, thus affecting the realization of government functions. With the establishment of China’s market economy system, the ownership structure has undergone profound changes, the market subject has become increasingly diversified and the division of labor has become increasingly finer. In the economic and social context, taxpayers not only have rapid growth in numbers, but also have organized new forms of organization and mode of operation. , Tax source management day