税源是税收的经济来源,税源应与税收相匹配,但在现实社会中,由于税收制度设计的复杂性和生产活动的特殊性等原因,税收和收入来源偏离的情况在我国表现得比较突出,已成为制约区域协调发展不容忽视的一个因素。合理解决税收和税源背离这个问题,不仅是从合理配置区域财力需求出发,而且还是促进区域协调发展的要求,具有重要的现实意义。本文主要分析了我国税收与税源问题的成因,并提出了未来的改革思路。 Tax sources are the economic sources of tax revenue, and tax sources should be matched with tax revenue. However, in reality, due to the complexity of tax system design and the particularity of production activities, the deviations of tax revenue and income sources are prominent in our country. It has become a factor which can not be neglected in the coordinated development of the region. A reasonable solution to the problem that tax revenue and tax sources deviate from each other is not only based on the rational allocation of regional financial needs but also the requirement of promoting the coordinated regional development, which is of great practical significance. This article mainly analyzes the causes of the problem of taxation and tax sources in our country and puts forward the reform ideas of the future.