| Tax is the tax revenue source of income, it decided to the size of the tax. The construction work is the tax revenue sources based, is to realize the security of tax. Source construction work directly related to the total amount of source of source and the management level and quality of tax collection, also directly determine the incoming tax situation. In practice, many countries and regions to strengthen the construction of source in many years of theoretical research and practical operation, from sources investigation, analysis, sources of source management and tax reform aspects positive try, accumulated the massive useful source of construction work experience.Since the system adopted in1994, promoting the local tax revenue to face more pressure and challenges. Therefore, the local governments and the relevant departments, and increase the source construction force, constantly adjust and perfect the economic structure and tax structure, but there are still too few total tax sources, the structure unreasonable, the sources of source mismanagement wait for a phenomenon. In view of the above situation, promoting the governments and departments to put forward the emphasis on economic work, the transformation of economic growth mode and the adjustment of industrial structure. Source of revenue management to scientific and refinement, strengthen construction work on very important sources of the position.According to its current place in the current source distribution, it is easy to see the lag of construction tax due to the loss caused by sources, not only influence to the fiscal revenue for the government, and more important is to the whole of yanbian industrial structure, the allocation of resources, income distribution and the control of the government in a series of negative effects, discourage the coordination of yanbian economy running. Therefore, how to effectively strengthen and perfect the construction work is the source, in government departments presses for solution of one of the subject. This article from the Based on the present situation of source and its place as the research object, the basic theory of sources for the basis, regulating the use of research methods and induction, the total amount of source from sources, structure, managing sources in three aspects such as promoting the sources are analyzed, and through the detailed Numbers and chart expounds the present development situation of its sources, and the existing problems.first of all, summarizes recent, promoting the construction of the source in a series of achievements obtained in, secondly, the analysis of the current problems existing in the construction of the sources and lead to these reasons, and finally puts forward the optimization of industrial structure, increasing the local tax sources; Actively developing add new tax sources; Earnestly carry out the tax preferential policy, promote the construction of local tax sources; Strengthening tax management to strengthen countermeasures for the construction of the sources. |