税源管理既是税收工作的重点,也是税收工作的难点。当前,税源管理在全国范围内正逐步沿着健康轨道发展,但是税源管理工作仍是税收工作突出的簿弱环节,存在诸多问题。因此,深入分析我国当前税源管理与监督中存在的问题,并找出解决这些问题的对策,就显得极为迫切,重要的是如何开展卓有成效的税源管理活动。 Tax revenue management is not only the focus of tax work, tax work is also difficult. At present, the tax source management is gradually developing along the health track in the whole country, but the management of tax sources is still the weak link in the tax work. There are many problems. Therefore, it is extremely urgent and important to analyze in-depth the problems existing in the current tax source management and supervision of our country and find out the solutions to these problems. It is of great importance how to carry out effective tax source management activities.