税源建设对县级财政持续发展具有重大影响。目前,县域产业结构不合理的问题比较突出,没有形成稳固的地方税源体系,加上受当前经济持续下行的影响,县域税收增长缓慢趋势明显。为适应财税体制改革要求,我们就税源状况进行了调研,并提出了一些建议。一、寿光市税源基本情况分析2015年,寿光市地方一般公共预算收入实现90.1亿元,比上年增长13.7%,其中地方税收实现71.2亿元,比上年增长9.6%,占一般公 The construction of tax sources has a significant impact on the continuous development of county finance. At present, the problem of unreasonable industrial structure in the county is more prominent, and there is no stable local tax source system. Coupled with the continuous downward trend of the current economy, the tax revenue in the county has been growing at a slow pace. In order to meet the requirements of fiscal and taxation system reform, we conducted a survey on the status of tax sources and put forward some suggestions. I. Analysis of the Basic Situation of Shouguang City’s Tax Sources In 2015, the general public budget revenues of Shouguang City reached 9.01 billion yuan, an increase of 13.7% over the previous year, of which local revenue reached 7.12 billion yuan, an increase of 9.6% over the previous year,