目前我国税源监控与管理存在控管网络缺位、控管机制缺失、控管方法单一、税源信息失真、控管手段落后等问题。这些问题根源于税源控管未受到应有的重视、纳税人税法遵从度不高、税源控管的社会环境不理想、税收执法刚性不强、依法治税执行难等。为此,构建税源控管的网络平台,实行税源信息精细化管理,加强税源分析和动态监控,是改进和完善税源监控与管理的有效路径选择。 At present, there are some problems in the monitoring and management of tax revenue sources in our country, such as the absence of the network of regulatory control, the lack of control mechanism, the single control method, the distortion of tax source information and the backward control measures. These problems originate from the fact that the tax source control has not been given the due attention, the taxpayers’ compliance with the tax law is not high, the social environment under the tax source control is not ideal, the tax law enforcement is not strong, and the implementation of tax administration is difficult. Therefore, it is an effective route to improve and perfect the monitoring and management of tax sources by constructing a network platform for the control of tax sources, implementing refined management of tax sources and information, and strengthening tax source analysis and dynamic monitoring.