税收征管过程就是把潜在税源转化为现实税收收入的过程。税源监控是税收征管的起点和基础。随着社会主义市场经济体制的发展和信息网络时代的来临，税源分布的领域越来越广，税源的流动性和隐蔽性越来越强，税源监控的难度越来越大。如何选择有效的税源监控方式，减少和避免税 Tax collection process is the process of converting potential tax sources into real tax revenues. Tax source monitoring is the starting point and basis of tax collection. With the development of the socialist market economic system and the advent of the information network era, the field of distribution of tax sources has become more and more widespread. The mobility and concealment of tax sources have become increasingly strong and the monitoring of tax sources has become more and more difficult. How to choose an effective tax source monitoring methods to reduce and avoid tax