税源是国家税收之源头或叫源泉。它是指纳税人从事生产经营活动或在进行产权交割时所取得的含税收入。税源管理是税务机关对纳税户及其经营活动的变动采取的控管措施和方法,是税收征管的重要内容,是涉及税收征管各个方面的系统工程,是做好税收征管工作的前提和基础。 Tax sources are the source or source of state revenue. It refers to the taxpayers engaged in production and business activities or in the delivery of property rights tax revenue obtained. Tax revenue source management is the tax authorities for taxpayers and their business activities to take control measures and methods, is an important part of tax collection and management, tax collection and management is involved in all aspects of system engineering, tax administration is to do a good job on the premise and foundation.