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税源不足与税收高增长的压力是当前税收工作面临的一大难题。本文从区分不同的税源形态入手，结合当前实际，对拓展可收税源的基本途径进行了分析探讨，提出解决这一问题的根本出路在于优化税制，以税聚财。同时，对如何转变观念和改进方法，加强税源分析和控管，确保新的经济增长点成为新的税收增长点，提出了自己的看法
Insufficient tax sources and the pressure of high tax revenue is a major challenge for the current tax work. Starting with the distinction of different forms of tax sources, this paper analyzes and discusses the basic ways to expand the sources of revenue, and proposes that the fundamental solution to this problem lies in the optimization of the tax system and the accumulation of revenue through taxation. At the same time, I put forward my own views on how to change concepts and improve methods, strengthen tax source analysis and control, and ensure that new economic growth points become new revenue growth points