税收是财政的主要来源,只有从税源建设出发,通过加大地方税源建设力度,增强地方财政实力,才能实现税收、财政、经济的良性循环。作为地方政府主管税收的重要职能部门地方税务机关。对这一重任责无旁贷。一、充分认识地方税源建设的重要性实施分税制以来,为了完成连年高速增长的税收计划,各级地税部门普遍加强了对地方各税的征收与管理,从1994—1996年,湘潭市地税局连续3年超额完成市本级工商税收任务。当前,企业经济效益下滑和地方税源不足已经成为一个突出问题,组 Taxation is the main source of finance. Only from the construction of tax sources, we can achieve a virtuous cycle of taxation, finance and economy by intensifying the construction of local tax sources and strengthening the local financial strength. As a local government department in charge of tax revenue of the local tax authorities. I have no hesitation in this heavy responsibility. First, fully understand the importance of local tax sources Since the implementation of the tax-sharing system, in order to complete the tax plan year after year rapid growth, local tax departments at all levels generally strengthened the collection and management of local taxes, from 1994 to 1996, Xiangtan City Local Taxation Bureau continuous 3 years over the city level business tax task. At present, the declining economic efficiency of enterprises and local tax sources have become a prominent issue, the group