税源管理是税收征管的基础。税收征管质量和效率的提高，在某种程度上取决于税源管理的科学化、精细化。科学化管理就是要从实际出发，积极探索和掌握征管工作规律，善于运用现代管理方法和信息化手段，提高税源管理的实效性。精细化管理就是要按照精确、细致、深入的要求，明 Tax source management is the basis of tax collection and management. To some extent, the improvement of the quality and efficiency of tax administration depends on the scientific and meticulous management of tax sources. Scientific management is to proceed from reality, actively explore and grasp the law of collection and management, be good at using modern management methods and information technology to improve the effectiveness of tax source management. Fine management is to follow the precise, detailed and in-depth requirements