目前我国税源监控有效性不足的主要原因,是税源监控缺乏社会管理的配合和支持。建立社会管理对税源监控的支撑系统,强化相关部门对税源监控的支持力度,为税务部门提供坚实的纳税人经济信息资料基础,是提高税源监控有效性的根本途径。建议应尽快构建多元化的税源监控体系。 At present, the main reason for the lack of effectiveness of tax source monitoring in China is the lack of coordination and support for the monitoring of tax sources with social management. Establishing a support system for social management of tax sources, strengthening the support of relevant departments on monitoring of tax sources and providing a solid taxpayer economic information and information foundation for the tax authorities are fundamental ways to improve the effectiveness of tax source monitoring. It is suggested that a diversified tax source monitoring system should be constructed as soon as possible.