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切实加强对税源户的管理，探索税源户控管的新路子，有效遏制税源户漏征漏管，是当前国税机关完善征管改革、提高征管质量的重要环节，是实现税收征管新模式的重要基础，也是税收工作中需要研究解决的重要课题。几年来，各级税务机关对全面加强税源户控管进行了积极的尝试，取得了许多有益的经验。但也应该看到，税源户管理仍存在诸多问题，控管不力现象还相当普遍，严重影响了整体税收征管水平的提高和税收收入任务的完成，造成了国家税收大量流失。当前，进一步分析研究税源户管理中存在的问题，寻求相应对策，强化税源户控管的力度，显得尤为迫切。作者结合湖北省武汉市国税工作的实际，就加强税源户管理问题进行了深入的探讨。
To effectively strengthen the management of tax sources, to explore new ways for the control of tax sources, and to effectively curb the leakage and leakage of tax source households is an important part of the current tax authorities in improving the reform of tax collection and administration to improve the quality of collection and management. It is also an important foundation for realizing a new mode of tax collection and administration It is also an important issue that needs to be studied and solved in taxation work. In recent years, the tax authorities at all levels have made positive attempts to comprehensively strengthen the control of tax source households and have obtained many beneficial experiences. However, it should be noted that there are still many problems in the management of tax source households, and the ineffectiveness of control is still quite common. This has seriously affected the improvement of overall tax collection and administration and the completion of tax revenue tasks, resulting in a substantial loss of state revenue. At present, it is particularly urgent to further analyze and study the problems existing in the management of tax source households, seek corresponding measures and strengthen the control of tax sources. Based on the actual situation of the national tax work in Wuhan, Hubei Province, the author made an in-depth discussion on how to strengthen the management of tax source households.