Potential tax sources refer to the taxes that are exempted or reduced in the current period, that is, tax sources that are given tax relief within a certain period of time according to the relevant tax policies and regulations, and will resume tax collection at maturity. ?

Reference address:

/web app dsj/policy low view/show info mation . aspx？ id=2 149

As for the latter, there is no relevant explanation for the time being.

However, it is mentioned in this article. You can refer to:

Discussion on strengthening tax source management to curb tax loss

I hope it helps you.