目前,一些基层税务机关存在执法缺位、越位的问题;一些纳税人存在纳税申报信息失真的问题,造成了税款流失,破坏了市场经济秩序。对于此类现象,迫切需要利用现代化的科技手段实现税收电子化,建立新型的税收监控体系,强化税收执法责任制,规范税务执法行为,完善税收预警防范机制,以促进税收管理体系的进一步完善和规范。完善税源监控机制,堵塞征管漏洞 At present, some grassroots tax authorities have the problem of lack of law enforcement and offside. Some taxpayers have problems with the distortion of tax declaration information, resulting in the loss of tax revenue and undermining the market economic order. For such phenomena, it is urgent to use modern science and technology to realize the tax electronization, establish a new tax monitoring system, strengthen the tax law enforcement responsibility system, standardize the tax law enforcement behavior, improve the tax early warning and prevention mechanism to promote further improvement of the tax administration system and specification. Improve the tax source monitoring mechanism, plug the collection loopholes