With the rapid development of the socialism market economic, tax source is variety, fluidity and changeability, while the tax source administration develop slowly, leading to lots of tax running.

• 随着我国社会主义市场经济的快速发展，税源呈现出不断变化的态势，与之相应的税源管理则滞后于税源的变化形势，形成了税源管理的漏洞，造成了大量税收收入的流失。