今年以来,由于全国大部分地区都不同程度地发生了“非典”的重大疫情,给人民群众的正常生产和生活造成了很大不便,波及到了各行各业正常工作的开展。就地税部门而言,影响更是深重。因此,在众志成城抗击“非典”疫情的同时,我们也必须关注它对税收的影响,研究税务部门如何尽可能降低影响,具有十分重要的现实意义。本文根据项城实际,仅就“非典”对税源、征管方式和征管手段的影响及对策作一粗浅探讨。 Since the beginning of this year, as a result of the outbreak of “SARS” in most parts of the country to varying degrees, it has caused great inconvenience to the normal production and life of the people and affected the normal work of all walks of life. Local taxes department, the impact is even more serious. Therefore, while making a concerted effort to fight the outbreak of SARS, we must also pay attention to its impact on tax revenue. It is of great practical significance to study how the tax department can minimize its impact as far as possible. Based on Xiangcheng’s reality, this article only briefly discusses the impact of SARS on tax sources, collection methods and collection and management measures and countermeasures.