“四小票”管理是增值税管理的热点问题之一,也是基层税源监控工作的难点。山东省聊城市属于省界城市、经济欠发达、流动业户较多,该市国税局建立的“四小票”管理的长效机制,取得了显著成效和可资借鉴的经验。完善源头控管机制加强“四小票”管理,首先应把好纳税人资格认定关? “Four small votes” management is one of the hot issues of value-added tax management, but also the difficulty of grass-roots monitoring of tax sources. Liaocheng City, Shandong Province, is a provincial-level city with less developed economy and more mobile households. The long-term mechanism of “four small votes” established by the State Internal Revenue Service has achieved remarkable results and can be used for reference. Improve the Source Control Mechanism To strengthen the management of “four small votes,” we should first identify the qualifications of taxpayers well.