目前的税收管理员制度是适应当前税收征管现状、加强税源监控管理的一个重要举措,经济发达地区在施行过程中,存在一些问题和矛盾,一定程度上制约了税收管理员职能的有效发挥,影响了税源监控管理的效能。我们认为,从税源监控管理发展趋向的角度来研究税收管理员制度,能正确把握? The current system of tax administrator is an important measure to adapt to the current situation of tax collection and management and to strengthen the supervision and management of tax sources. In the process of implementation, there are some problems and contradictions in the developed areas of the economy, restricting the effective functioning of the tax administrator to a certain extent, The effectiveness of the tax source monitoring and management. In our opinion, it is of the utmost importance to study the tax administrator system from the perspective of the development trend of tax source monitoring and management.