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Tax source management is the basis and core of tax collection and administration work. The government should strengthen the management of tax sources, which is beneficial to standardize and strengthen tax collection and administration work, and effectively eliminates the phenomenon of tax revenue loss to some extent, and maximizes the goal of the tax income stipulated and completed.This paper uses the basic theory of Management, Administration and Sociology Science to expound the definition, principle, focus and classification of tax source management, and find out the shortcomings combined with the current development of tax source management of Wuhan Local Tax, and through the analysis and contrast of the domestic and foreign advanced management methods of tax source. Finally, this paper discusses the countermeasures of strengthening the management of Wuhan Local Tax Management System.This paper includes six parts. Firstly, this paper introduces the research background and significance, and progress of domestic and foreign research.Secondly, the basic theoretical issues are reviewed from the four aspects of the definition, principles, classification and key points of the tax source management.Thirdly, the progress and effectiveness of the tax source management of Wuhan Local Tax Management System are summarized mainly in promoting specialization reform of the tax source management comprehensively, establishing the core collection and management system of local tax, and introducing the standardized construction mode of tax office.Fourthly, this paper analyzes the problems of the tax source management of Wuhan Local Tax System, such as the neglect of tax source management with the center of revenue task completion, the scattered tax sources which is difficult to manage, the management absence of dynamic tax sources, the low level of information and lack of tax sources supervision, and the low quality of overall tax officials.Fifthly, the reasons of the problems in the tax source management of Wuhan Local Tax System are analyzed from six aspects, such as the tax structure, management system of tax source, analysis quality of tax source, tax security mechanism, tax sources supervision, and lack of understanding the tax source management.Finally, this paper proposes some countermeasures to strengthen the tax source management of Wuhan Local Tax System from five aspects of tax reform, tax management system, information means, concept of tax source management, and tax service.
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