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税源是政府取得税收收入的来源,其涉及的内容十分宽泛,可以说凡与税收有关的范畴都包括在税源问题之内。当前,税源管理中存在偷逃税款等很多亟待解决的问题,这些问题的产生,与社会信用制度欠缺有很大关系,因此,应通过社会综合治理,建立社会信用体系来规范和加强税源管理。1.从完善立法入手税收管理必须有完善的法律作保障,赋予税务机关相应的权力。除正常的管理权和检查权之外,税务机关还应有对企业开设账户、资金往来、对外投资等的知情权。必须通过立法形式明确银行和其他金融机构向税务部门定期提供纳税人开立账户、资金
The source of revenue is the source of tax revenue obtained by the government. Its coverage is very broad. It can be said that all tax-related aspects are included in the source of tax revenue. At present, there are many problems to be solved such as the tax evasion in the tax source management. These problems are closely related to the lack of social credit system. Therefore, the social credit system should be established to standardize and strengthen the tax source management through comprehensive social governance. 1. To improve tax legislation starting from the legislation must be perfect for the protection of law, giving the tax authorities the appropriate powers. In addition to the normal management and inspection powers, the tax authorities should also have the right to know about opening accounts, capital transactions, foreign investment and so on. It is necessary to clarify through legislation the banks and other financial institutions to provide regular taxpayers with tax departments to open accounts and funds