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税源管理的水平直接关系到税收的管理水平和征管质量,税源管理的程度直接决定着税收入库的状况。本文结合国外税源管理的先进经验,对我国税源管理的现状进行了剖析,并提出了强化我国税源管理的相关对策。
The level of tax source management is directly related to the level of tax administration and the quality of tax collection and management. The degree of tax source management directly determines the status of tax storage. Based on the advanced experience of foreign tax source management, this article analyzes the current situation of tax source management in our country and puts forward some countermeasures to strengthen our country’s tax source management.