梯级税源建设理论是由税收与生产之间的辩证关系——生产决定税收、税收影响生产——所决定的.加强梯级税源建设必须遵循的原则是:符合社会主义经济建设的战略目标,体现国家产业政策;理顺区域经济关系,促进资源高效配置;按照税收管理权限的规定,坚持依法治税. The theory of tax revenue source construction is determined by the dialectical relationship between tax revenue and production - production decides tax revenue and taxes affect production - The principle that must be followed in strengthening the construction of tax source tax revenue is to meet the strategic goal of socialist economic construction, Industrial policies; straighten out the regional economic relations and promote the efficient allocation of resources; in accordance with the provisions of tax administration authority, adhere to the tax law.