本文主要是对税源分析方法的研究。文章认为,税源管理的实质是税源分析,税源质量与税收征收效能关系研究的意义是:在不考虑税源总量和税收总量的基础上,省略纳税能力的计算,只用调查样本税源质量的相对值和实际税负的相对值就能客观地考核和评价不同地区的税收征管工作,为宏观评税工作探索出一个全新的思路。 This article is mainly on the tax source analysis methods. The article holds that the essence of tax source management is the analysis of tax sources. The significance of the research on the relationship between tax source quality and tax collection efficiency is that, without considering the total amount of tax sources and tax revenue, Relative value and the relative value of the actual tax burden will be able to objectively assess and evaluate the tax collection and administration work in different regions so as to explore a brand new way of thinking for the macro assessment.