税理是税法、税收的基础,为它们提供依据并为它们所遵从。税理的核心是税的可持续性,而税的可持续性在于税源的可持续性发展。从本质上说,税源的可持续性发展最终是依赖国民经济的可持续性发展,但在税务实践中,又始终离不开对税源的科学管理和监控。科学地管理和监控税源,有助于理清税制建设与税 Taxation is the basis of tax law, taxation, providing the basis for them and for their compliance. The core of taxation is the sustainability of tax, while the sustainability of tax lies in the sustainable development of tax sources. In essence, the sustainable development of the tax sources ultimately depends on the sustainable development of the national economy, but in the tax practice, they still can not do without the scientific management and monitoring of the tax sources. Scientifically manage and monitor the tax sources, help to clarify the tax system and tax