地方税源监控的框架构想曾金纯地方税务机关自分设以来，为地方政府聚集了大量的建设资金，也为地方经济的发展做出了很大贡献。但是，由于现阶段我国国民税收法制意识普遍较低的共性及地方税税源零星分散，征管方式滞后及缺乏强而有效的税收监控手段等先天不足的个性，决... Framework of Local Tax Source Surveillance Zeng Jin-chun Since the establishment of the local taxation authority, a large amount of construction funds have been collected for local governments and great contributions have been made to the development of local economy. However, due to the generally low common sense of the national tax legal system in our country at present and the sporadic distribution of local tax sources, the lag of collection and management, and the lack of strong and effective tax control measures, the congenital deficiencies ...