税源作为税收收入的来源,其丰裕程度直接决定着税收收入的规模,进而制约着国家财政收入的增长和国家宏观调控能力的增强。因此,研究好税源、涵养好税源、积聚好税源,才能充分发挥税收的杠杆作用,促进国民经济持续快速健康发展。本文结合江苏省东台市实际,就税源问题作一些论述。一、税源状况分析经济发展的规模、速度和结构直接影响着税收收入的规模、增速和结构。随着市场经济的发展,体制改革的深入,经济结构的调整,税源体系相应发生了显著变化。主要表现在:1.二、三产业在税收收入中的比重稳步提升。东台市经济持续发展的 As a source of tax revenue, the abundance of tax revenue directly determines the scale of tax revenue, which restricts the growth of national fiscal revenue and the enhancement of national macro-control capability. Therefore, if we study the source of good taxes, contain good sources of tax revenue and accumulate good sources of tax revenue, we can give full play to the leverage of tax revenue and promote the sustained, rapid and healthy development of the national economy. In this paper, Dongtai City, Jiangsu Province, the actual tax sources on some of the issues discussed. First, the analysis of tax sources The size, speed and structure of economic development directly affect the scale, growth and structure of tax revenue. With the development of market economy, the deepening of system reform and the adjustment of economic structure, the tax source system has undergone significant changes accordingly. Mainly in: 1. The secondary and tertiary industries in the tax revenue increased steadily. Dongtai economic sustainable development