一、税源的科学分类（一）根据税源存在的形态划分１．现存税源。指纳税人自生产、经营及发生有关业务行为后已经形成的税源，一般指现有企业和现有经营项目的数量状况。２．潜在税源。指纳税人即将发生的生产经营及有关业务行为而可能形成的课税对象的数量状况。一般指新企业 First, the tax source of the scientific classification (A) according to the tax source of the existence of the form of division 1. Existing tax source. Refers to the tax sources that taxpayers have formed since the production, operation and occurrence of relevant business operations generally refer to the status of existing enterprises and the number of existing business operations. 2. Potential tax source. Refers to the imminent occurrence of taxpayers production and business operations and the possible formation of tax status of the number of objects. Generally refers to the new business