一、对税收源泉控管的基本认识所谓税收源泉控管,是指税务机关在税收征管过程中,按照税收法律、法规的规定要求法定扣缴义务人依法履行代扣、代收、代缴税款义务,在税收的源泉将税收及时、足额征缴入库的一种征管手段。其基本内涵包括以下几个方面:(一)税收源泉控管必须依照税 First, the basic understanding of tax sources control So-called tax source control, is the tax authorities in the tax collection process, in accordance with tax laws and regulations require the statutory withholding agents to perform withholding, collection, payment of taxes Obligations, in the source of tax revenue in a timely manner, full collection of a means of collection and management. Its basic connotation includes the following aspects: (A) source of revenue control must be in accordance with the tax