一、实施税源管理网络建设的必要性 　　强化税收基础管理，深化税收征管改革是进一步完善新的征管模式的必然要求。新的征管暴露出“疏于管理，淡化责任”问题主要表现在忽视税源管理，税源监控不利，建立税源管理网络可有效地监控税源，提高征管质量。 　　(一 )由于新旧模式 I. The Necessity of Implementing the Construction of a Tax Source Management Network Strengthening the basic tax management and deepening the reform of tax collection and administration are the inevitable requirements for further improvement of the new collection and management model. The new collection and management exposes the problems of “neglecting management and diluting responsibility” mainly in neglecting the management of tax sources and adversely monitoring tax sources. Establishing a tax source management network can effectively monitor the tax sources and improve the quality of collection and administration. (A) due to old and new models