税源监控是指税务机关通过各种方式,最大限度地掌握应征税源的规模和发展方向,通过税源监控,可对税源进行跟踪,了解税源的活动过程,掌握税金状况并分析影响税金数量变化的因素。随着社会主义市场经济体制的发展和信息网络时代的到来,税源分布的领域越来越广,税源的流动性和隐蔽 Tax source monitoring refers to the tax authorities through various means to maximize the size and direction of tax sources to be assessed by monitoring the source of tax revenue sources can be tracked to understand the activities of tax sources to grasp the tax status and analysis of the factors that affect the amount of tax changes . With the development of the socialist market economic system and the advent of the information network era, the distribution of tax sources has become more and more widespread, and the liquidity and concealment of tax sources