实施税源专业化管理是新一轮税收征管改革的核心内容,是税收征管理念与方式的重大变革。本文在深入剖析天津市地税部门实施税源专业化管理改革现状及存在问题的基础上,借鉴外省市税务部门的成功经验与做法,提出进一步完善天津市税源专业化管理的政策思路与改革建议。 The implementation of tax source specialization management is the core content of a new round of tax collection and administration reform and a major change in the concepts and methods of tax collection and administration. Based on the in-depth analysis of the status quo and existing problems of taxation source specialized management reform in Tianjin’s local taxation department, this paper draws on the successful experience and practice of the taxation authorities in other provinces and municipalities and puts forward the policy ideas and reform proposals to further improve the specialized management of taxation source in Tianjin.