税源监控是税务机关依照税法规定,以掌握应征税款为目的,通过各种科学的方法和手段,对税源规模、状况、发展变化等情况进行监督的税收管理活动。税源监控是税收征管的基础,建立严格科学的监控体系,是加强税源监督,保证税收信息真实,防止税款流失,促进税收征管向规范化、科学化、现代化方向发展的重要手段。 Tax revenue monitoring is the tax administration in accordance with the tax law, to grasp the tax purposes, through various scientific methods and means of tax sources scale, status, development and changes in the supervision of tax management activities. Tax source monitoring is the basis of tax collection and management. Establishing a rigorous and scientific monitoring system is an important means to strengthen tax source supervision, ensure tax information is true, prevent tax losses and promote tax collection and administration to a standardized, scientific and modern direction.