一、新形势下税源监管体系的战略定位与监管理念根据新的经济形势发展要求和国家税务总局税收征管战略规划,需要重新明确和建立新的监管模式和机制,更新税收监管理念,进行技术手段的创新。(一)税源监管体系的战略定位从宏观上讲,就是通过收集大量宏观经济信息(包括统计部门定期 I. The Strategic Positioning and Supervision Concept of the Tax Source Supervision System in the New Situation According to the requirements of the new economic situation and the tax planning of the State Administration of Taxation, we need to re-define and establish new regulatory models and mechanisms, update the tax regulatory concepts and carry out technical measures Innovation. (A) the strategic positioning of the tax source regulatory system From a macro point of view, is through the collection of a large number of macroeconomic information (including statistical departments on a regular basis