the tax base and tax source are connected and unified, and there are both differences and connections between them. People often compare the tax base to a fruit tree, and the fruit produced by the fruit tree is the tax source. Taking part from the tax source and giving it to the state is the tax. It can be seen that there is a tax base to have a tax source, and there is a tax source to have a tax. Taxation and tax sources, tax sources and tax bases are interdependent. Therefore, when selecting tax sources and taxes, we should base ourselves on protecting and expanding the tax base, and we should not erode the tax base and dry up and fish. If the tax base is eroded, it will certainly damage the productivity of the national economy. After the productivity is damaged, the tax revenue has no economic basis, just like when the fruit tree dries up, the fruit can't be produced, and when the fruit is lacking, the tax revenue has no source. Of course, the relationship between tax base and tax source is not exactly the same as the relationship between fruit trees and fruits. After the fruits of fruit trees are picked, it will not affect the development and growth of fruit trees. However, after all tax sources are converted into tax revenue, it will not erode the tax book, but it will dampen the enthusiasm of producers and operators and hinder the generation of more tax sources. Only by not eroding the tax book can the tax source be abundant and the tax revenue be continuously increased.

tax source refers to the economic source of tax collection. The object of tax distribution is national income, and it is mainly the surplus products. Therefore, in a broad sense, the tax source is, in the final analysis, the national income created by workers in the material production sector. That is to say, tax revenue comes from the economy. Without the development of the economy, tax revenue will become passive water and a tree without roots. But in a narrow sense, tax sources refer to the tax targets determined by various taxes. In terms of destination, tax source is the ultimate source of tax, that is, the ultimate destination of tax. In the actual work of taxation, the term "tax source" refers to the quantitative situation of production, sales, profits and so on in a certain period, which is closely related to the taxable objects of various taxes. Each tax has a specific tax object, so each has a different specific tax source. Theoretically speaking, tax source and tax object are closely related, but they are not the same concept. The object of taxation refers to what is taxed, while the tax source refers to the source of value of taxation. There is a clear difference between the two. Some tax sources are consistent with the tax targets, for example, the tax targets and tax sources of personal income tax are all personal income. However, there are also inconsistencies. For example, the taxable object of VAT is taxable goods or services, while the tax source is the net income included in sales; The object of property tax is real estate, and the tax source is the income of real estate or the income of the owner of real estate. Investigating and studying the situation of tax sources and their development and changes is an important work content of finance and taxation departments, which is of great significance for the state to formulate fiscal revenue plans, tax policies, systems and laws, promote production, protect and open up tax sources, and increase national fiscal revenue.

the tax base is the "tax base", which has two meanings: first, it refers to the economic base of a tax. For example, turnover tax is based on turnover, income tax is based on income, and property tax is based on real estate. Choosing tax base is an important issue in tax system construction. The tax base is wide and the tax sources are rich, so the significance of levying this tax is great, otherwise, there are not many tax sources and the significance of levying this tax is small. The second refers to the basis or standard for calculating the tax payment, that is, the tax basis or tax standard. It includes physical quantity and value quantity. The former includes the tonnage of crude oil in the current resource tax, the tonnage of yellow wine and beer in the consumption tax, and the quantity of gasoline and diesel oil. The latter, such as personal income in personal income tax and turnover in business tax, etc. When the tax rate remains unchanged, expanding the tax base will increase the tax amount, while narrowing the tax base will reduce the tax amount. The tax base restricts the specific form and standard of tax rate. When the tax base is in kind, the tax rate is mostly fixed. When the tax base is in value, the tax rate is mostly proportional or progressive in percentage form. If the progressive tax rate is implemented, the tax rate will increase with the increase of the tax base. Sometimes the tax base is consistent with the number of tax objects, that is, the tax base is directly a form of expression of the number of tax objects. For example, the income tax base and the number of tax objects are all income. Sometimes the two are inconsistent. The former is only a part of the latter, not the whole. For example, when taxing enterprise income, the taxable object amount is the total income, and the tax base is the balance after some deductions are made from it.