税源,是税收经济活动的前提和基础,税源的控制和管理,关系到税收收入的稳定增长,进而影响国家税收政策的执行效果。本文就税源管理问题提出以下建议: 一、税源管理变被动为主动 自“以纳税申报和优化服务为基础,以计算机网络为依托,集中征收,重点稽查”的征管模式运行以来,税务机关对纳税人的管理由“管事制”取代了“管户制”。这种管理模式的实施,由于管事职能在实际操作中没 Tax sources are the preconditions and foundations of tax economic activities. The control and management of tax sources have a bearing on the steady growth of tax revenue, which in turn affects the effectiveness of the implementation of state tax policies. In this paper, we put forward the following suggestions on the tax source management: First, the tax source management becomes passive. Since the operation of collection and administration mode based on tax declaration and optimization services, relying on computer networks, centralized collection and key inspection, Human management has replaced “management system” with “management system”. The implementation of this management mode, due to the fact that the functions of the management did not