商业银行创新步伐的加快和业务品种的增加,给税收工作提出了新的问题,而税收政策的滞后、征管体制的漏洞、征管手段的落后、人员素质的参差不齐又对税收工作提出了挑战。1.网上银行的出现使得各种经济行为更加隐蔽,一方面对商业银行的税源监控提出挑战。随着网上银行(电话银行) The pace of innovation of commercial banks and the increase of business varieties have brought new problems to taxation work. However, the lag of tax policies, the loopholes in collection system, the backwardness of collection and management tools and the uneven quality of personnel posed challenges to taxation work . 1. The emergence of online banking makes all kinds of economic behavior more hidden, on the one hand the commercial banks to monitor the tax sources to challenge. With online banking (telephone banking)