腾冲,地处祖国西南边陲,与缅甸接壤。自1994年地税机构分设以来,随着地方经济的持续快速发展,腾冲的地方税收收入每年都在以接近两位数的速度增长,税源结构也发生了较大变化。我们知道,税源不可能无限增长,要在地方经济发展到一定程度的同时,保证地方税收收入稳步增长,就要求基 Tengchong, located in the southwestern border of the motherland, bordering Myanmar. Since the establishment of local government agencies in 1994, with the sustained and rapid development of the local economy, Tengchong’s local tax revenue has been growing at a nearly double-digit annual rate, and the tax source structure has also undergone great changes. We know that it is impossible for the tax source to grow indefinitely. While local economic development has reached a certain level, while guaranteeing a steady increase in local tax revenue,