税收征管是税收工作永恒的主题,实施税源专业化管理是税收征管改革的重要内容。各地税务机关开展的税源专业化管理工作各有特色,取得了初步成效。《中国税务》杂志本期继续推出“税源专业化管理”的特别策划,展示部分地区税源专业化管理工作的经验和成绩。 Tax collection and administration is the eternal theme of taxation work. The implementation of professional management of tax sources is an important part of tax collection reform. Tax administrations carried out by various local taxation agencies have their own characteristics and have achieved initial success. In the current issue of “China Taxation”, the magazine continued to launch the special planning of “Specialized Management of Tax Sources”, demonstrating the experience and achievements of specialized management of tax sources in some regions.