税源管理水平直接影响税收收入的质量。客观分析当前税源管理现状,探求税源科学、精细管理的有效途径,对充分发挥税收职能,促进科学发展、和谐创业有着重要的现实意义。一、当前税源管理中存在的问题一是实际税源能力与税收计划存在差距。目前多数县(区)级基层税务部门普遍存在着税源税基薄弱、税源较贫乏而税收收入任务增长比例过高、组织收入 Tax revenue management directly affects the quality of tax revenue. Objective analysis of the current status quo of tax source management, to explore the source of tax science and fine management of effective ways to give full play to the tax function, promote scientific development, harmonious entrepreneurship has important practical significance. First, the current tax source management problems First, the actual tax source capacity and the tax plan there is a gap. Currently, most county (district) -level grassroots tax departments generally have a weak source base of tax revenue, a relatively low tax source, and a high proportion of tax revenue growth. Organizational income