所谓税源管理,是指以税务机关为主体,与其他相关部门配合,以现行税收的法律法规为依据,实现纳税申报的税收收入最大化,使之趋近于按照税法规定的标准计算的应征税收额所进行的管理活动。税源管理既包括对经济总量的了解和对各税基的掌握,又包括对税源的货币形态、纳税人户数和纳税凭证等的管理。 The so-called tax source management, refers to the tax authorities as the main body, with other relevant departments to the current tax laws and regulations as the basis for the realization of tax returns to maximize the tax revenue to bring it closer to the required tax rate in accordance with the tax law The amount of the management activities carried out. Tax source management includes both understanding of the total amount of the economy and mastery of the tax base, as well as the management of the currency form of tax sources, the number of taxpayers and tax vouchers.