随着市场经济的规范运作和财税体制改革的不断深化,税收作为国家组织收入和实施宏观调控的手段,发挥的作用将越来越重要。然而,传统的税源管理模式总是按基数、系数加因素的方法确定,不能准确反映出市场经济活动与经济税源之间的发展变化关系。因此,加强税源调查,积极完善和建立新形 With the normal operation of the market economy and the continuous deepening of the reform of the fiscal and taxation system, the role of tax as a means of national revenue and macroeconomic regulation and control will play an increasingly important role. However, the traditional tax source management model is always determined by the method of base factor and coefficient plus factor, and can not accurately reflect the relationship between the development and changes of market economy activities and economic tax sources. Therefore, to strengthen the survey of tax sources, and actively improve and establish a new shape