随着我国改革开放和市场经济建设的推进,税收组织财政收入和经济调控的功能日益突出,税制和税收征管改革也不断出台,但税收征管基础工作——税源管理却始终显得较为薄弱,很大程度上影响和制约了我国税收管理的推进步伐。本文就加强税源管理的重要性、当前存在的问题及原因进行了调研,提出了在现有条件下强化税源管理的一些意见和建议。 With the reform and opening up of our country and the promotion of market economy, the functions of fiscal revenue and economic regulation of tax organizations have become increasingly prominent. Tax reform and tax collection and administration reform have also been introduced. However, the basic work of tax collection and administration - tax source management has always been rather weak and very large To a certain extent, it affects and restricts the pace of tax administration in our country. In this paper, the importance of strengthening the management of tax sources, the current problems and causes of the investigation, put forward some suggestions on strengthening tax source management under the existing conditions.