税源管理是税务机关为确保税收职能的顺利实现,依据税法作用于社会经济运行的一项公共管理行为。它既贯穿于税收征管工作全过程的管理行为,又是税务机关与经济运行发生最直接密切联系的重要环节,更直接关系着组织收入水平的高低。近两年来,各级基层税务机关引入科学化、精细化管理理念,进一步落实税收管理员 Tax source management is a public administration act that the tax authorities act on social economy in order to ensure the smooth realization of the taxation function according to the tax law. It not only runs through the entire process of tax collection and management of the management act, but also the tax authorities and the economic operation of the most direct and important link, but also directly related to the level of organization income. In the past two years, grassroots tax authorities at all levels have introduced a scientific and meticulous management philosophy to further implement the tax administrator