税源管理是税收管理活动的基础性工作,如何进一步深化税收征管改革,推进税源专业化管理成为当前税务系统面临的重大课题。本文通过对部分省市地税改革经验的分析,结合天津市地税征管工作的实际情况,对当前天津市地税系统如何推行税源专业化管理提出了几点思考和建议。 Tax revenue source management is the basic work of tax administration. How to further deepen the reform of tax administration and promote the professional management of tax sources has become a major issue facing the current tax system. Based on the analysis of experience of local tax reform in some provinces and municipalities, combined with the actual situation of the local tax collection and management in Tianjin, this paper puts forward some thoughts and suggestions on how to implement the special tax source management in the local tax system in Tianjin.