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‘Economy determines taxation, and taxation regulates economy’, which is a basic economic theory of taxation. Actually, from the practice of tax administration, economy determines tax sources, which is not only the foundation of taxation, but also to some extent a reflection of the level of national income. We depend on tax collection to realize the transformation from tax sources into tax revenue. Visibly, the level of tax collection plays a decisive role on the difference between tax sources and tax revenue. Tax source management is the basic and core link of tax collection, therefore, improving tax source management is the key to enhancing the quality and efficiency of tax collection.Faced with rapid economic development,multiplex and complex marketing, and more detailed division of labor market, the scale of taxation is growing increasingly, and the demand of tax service rises sharply, whereas, the resource of tax management is limited. Therefore, according to this situation, tax authorities should adjust the way of management without delay, and create management methods as well as improve the management mechanism. Thereby, we shall make tax management change from extensive type to intensive type, and comprehensively improve the quality and efficiency of tax collection as to obtain professional management of taxation.In conclusion, this essay which is based on tax source management, with the methods of literature search, case analysis and statistical analysis, gives clear definitions to the key concepts such as tax source management, professional management of tax sources, specialization of positions, etc., besides, it brings forward the significance of the professional management of tax sources within modern tax management. Moreover, on the basis of the current situation and problems of the tax management of Guangzhou SAT, the essay suggests the study of a new mode that should be risk management oriented, scientific-classification based, and information management relied. Besides, it gives professional strategies as follow. First, there should be specific management targets; second, there are operative general principles; third, there should be specific objects of scientific classification; fourth, a practical management mode should be held; fifth, tax collector guidelines should be implemented; sixth, the system of professional management of tax sources should be established; seventh, we must provide corresponding measures. Through the study, the essay explores the feasible modes to realize it, which provides references to further promoting and improving the professional management of tax sources.
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