税源就是税收分配的来源,税源预测对税收管理具有十分重要的意义,能为制定税收政策,作出决策提供科学依据,为制定税收计划,预见计划执行情况,加强计划指导提供信息。税收是国家主要的财政收入,从1985年利改税至1992年,我国工商税收总量平均每年增长11.72%。特别是近几年来,随着我国国民经济的持续快速发展,我国税收呈现出迅猛递增的势头,税收收入也已连续几年占有国家整个财政收入的90%以上。因此, Tax source is the source of tax distribution. Tax source prediction is of great significance to tax administration, which can provide scientific basis for formulating tax policy and making decision, and provide information for formulating tax plan, predicting plan implementation and strengthening plan guidance. Tax revenue is the major state revenue. From tax reform in 1985 to 1992, the total amount of tax revenue in our country is increased by an average of 11.72% annually. In recent years in particular, with the continuous and rapid development of our national economy, the tax revenue in our country has shown a rapid increase. The tax revenue has also occupied more than 90% of the entire national fiscal revenue for several years in a row. therefore,