在分税制的财政体制下，地方税源建设关系到地方税收的完成乃至地方经济的发展。因此，涵养地方税源，挖掘税源潜力，建设结构合理、优势明显的地方税源体系，促进地方经济的快速、持续、健康发展，就成为各级地税部门和地方政府的一项重要任务。 一、地方税源的现状及存在的主 Under the tax-sharing fiscal system, the construction of local tax sources is related to the completion of local taxes and even the development of local economy. Therefore, it is an important task for local taxation departments and local governments at all levels to conserve local tax sources, tap the potential of tax sources, build a local tax source system with reasonable structure and obvious advantages and promote the rapid, sustained and healthy development of local economy. First, the status of local tax sources and the existence of the Lord