随着金税工程的不断完善和税务系统征管改革的不断深化,各地税务机关都建立起了利用计算机网络进行征收、管理、分析、稽查的运行管理机制,税源监控管理能力有了质的飞跃。但当前的税源监控工作仍存在一些问题和漏洞,笔者建议从以下几个方面完善税源监控的新机制。一、加强政府 With the continuous improvement of Golden Tax Project and deepening reform of collection and administration of tax system, tax authorities at all localities have set up operational management mechanisms that utilize computer networks for collection, management, analysis and auditing, and have made a qualitative leap in tax source monitoring and management capabilities. However, there are still some problems and loopholes in the current tax source monitoring work. The author suggests to improve the new mechanism of tax source monitoring from the following aspects. First, strengthen the government