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本文认为税源就是指在税收制度和税收政策规定下的国民收入,可以从宏观和微观两个层面进行研究。相对应地,税源管理就是对在税收制度和税收政策规定下的国民收入的管理,宏观税源管理与微观税源管理同样具有不同的内容。
This paper argues that the source of revenue refers to the national income under the tax system and tax policy, which can be studied from the macro and micro levels. Correspondingly, tax source management is the management of national income under the tax system and tax policy. Macro tax source management and micro tax source management also have different contents.