日前，国务院在提请全国人大常委会审议的税收征收管理法修正案草案中提出：应强化税源管理，健全基础制度，堵塞税收漏洞。国家税务总局局长金人庆在对草案说明时进一步强调指出“税源管理是做好税收征管工作的前提”。该文即从如何加强税源监控的角度进行积极的探索，具有很强的现实意义。 Recently, the State Council proposed in the Draft Tax Administrative Reform Law that the Standing Committee of the National People’s Congress should consider: we should strengthen tax source management, improve the basic system and plug the tax loopholes. When explaining the draft, Jin Renqing, director of the State Administration of Taxation, further emphasized that “tax source management is a prerequisite for tax collection and administration.” The article from the perspective of how to strengthen the monitoring of tax sources to actively explore, with strong practical significance.