税源监控是税务机关根据税收有关法律、法规,运用现代化管理手段和方法,对税源进行全方位监测、管理、信息跟踪和预测税源发展变化趋势的一种管理方式。税源监控是税收管理的中心环节,有效的税源监控对于促进税收征管,增加税收收入,推进依法治税都具有重要作用。 The monitoring of tax sources is a management method for the tax authorities to monitor, manage, track and forecast the development of tax sources in a comprehensive manner according to relevant tax laws and regulations and using modern management methods and methods. Tax resource monitoring is the central part of tax administration. Effective tax source monitoring plays an important role in promoting tax collection and administration, increasing tax revenue and promoting tax administration according to law.