本文分析了税源管理专业化这一税收征管改革工作核心内容的社会背景,指出税源管理专业化是社会经济不断发展与税收征管之间相协调的结果。具体来说,税源管理专业化要在更新治税理念,提高数据应用水平,培养复合型人才和健全定点联系企业制度等方面做出相应的制度安排。 This paper analyzes the social background of tax administration specialization, the core content of the reform of tax collection and management, and points out that the specialization of tax revenue management is the result of the coordination between the continuous development of social economy and tax collection and administration. Specifically, the specialization of tax source management should make corresponding institutional arrangements in terms of updating the concept of tax treatment, improving the level of data application, training complex talents and improving the system of fixed-point contact.