零散税源具有点多、面广及流动性大等特点，世界许多国家都将零散税源管理视为难题，尤其是发展中国家，因其金融服务业不够发达，公民法治观念和纳税意识不强，税收征管成本偏高而难以实现对零散税源的科学化管理。1997年亚洲金融危机爆发后，印度尼西亚经济严重衰退，大量外 Many sources in the world regard the management of scattered tax sources as a problem, especially in developing countries. Because of its underdeveloped financial services industry, weak citizen awareness of the rule of law and low tax awareness, High tax collection and management costs and difficult to achieve the scientific management of scattered tax sources. After the Asian financial crisis broke out in 1997, the Indonesian economy suffered a serious recession with a large amount of foreign investment