论税源联动管理的法制机理

税源联动管理机制源于税收流失，是税收实践不断试炼的产物。税源联动管理机制有其独特的联动谱系——横向联动和纵向联动。信息不对称作为一种“客观存在”，是税收征管实践的“常态”，为征管过程中的税收风险提供了滋生的土壤。税源联动管理的法制机理在于：通过“税源联动”突破信息瓶颈，优化税收风险控制，从而实现税收征管方式的现代性嬗变。

On the Legal Mechanism of Tax Sources Joint Management

The mechanism of tax sources joint management originated from the great loss of state tax, and it is the product of practice of tax collection and management. The mechanism of tax sources joint management has its unique pedigree linkage - horizontal linkage and vertical linkage. As an ＂objective reality＂, information asymmetry is normal in the practice of tax collection and management, which causes the risk of tax collection and management. The Legal mechanism of of tax sources joint management is that it can break through the information bottleneck by ＂linked sources＂ to optimize the tax risk control and make the tax administration change from traditional means to modern means.