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With the development of China’s socialist market economy, all level governments’ expectations on financial needs for local tax revenue is constantly growing, making the tax revenue’s dependence on key tax source increased. Key Tax Source management is the core tax source management, as well as an important component of tax revenue organization. It directly determines the quality of tax collection, influences tax revenue’s size and growth rate, relates bringing tax regulation into full play, thereby affecting the economic society’s sustainable, healthy, rapid and coordinated development.Throughout recent years’situation of Shangyu City’s tax source management, Shangyu Local Taxation Bureau has always adhere to the strengthening key tax source management, ruling Tax revenue according to the law and building tax’s steady growth as an important starting point through the careful implementation of priority measures and methods, to continuously improve the level of tax collection, and achieved remarkable results. However, at the same time of some results obtained, Shangyu Local Taxation Bureau also revealed some problems and difficulties in the field of key tax source management: the system is still not perfect, practice is not enough, measures is not in the place.According to the situation of Shangyu City’s existing "seven aspects of problems" of Key Tax Source Management, this paper work out the corresponding "seven aspects of suggestions" by international referencing and comprehensively analyzing, thereby to build So-called“Four in one”two-way interaction and long-term mechanism (containing four processes: Revenue analysis, tax source control, tax assessment and tax audit), to make an overall improvement and progress of Shangyu City’s Key Tax Source Management .This article is divided into six parts:The first part is of the Introduction. Briefly introduce the background and significance, literature review and research methods and so on.The second part is of the Overview of Tax Source Management. Explain Tax Source Management’s core concepts, roles and significance, and concepts need to be established.The third part is of the Tax Source Management of Shangyu City’s situation and existing problems. Focused on Shangyu City’s status of Tax Source Management summarizes seven aspects of its existing problems and difficulties.The fourth part is of the International Experience on Tax Source Management. Based on foreign successful experience and practice, introduction are made from seven perspective: constantly improving the tax system, reasonably establishing tax revenue management organization, strengthening key tax source management, the establishing tax assessment system, using modern information technology, and strengthening services for the taxpayer’s, on sources of tax revenue over the, as well as inspiration they bring to us.The fifth part is Suggestions on strengthening Shangyu City’s Tax Source Management. For the seven aspects of existing problems, seven aspects of corresponding proposals and measures are made.The sixth part is of the Conclusions and outlook. Summarize this paper, propose deficiencies, as well as future research on this subject.
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