经济决定税收，税收收入归根到底源于GDP，但税收收入增长既依赖于GDP的增长，也是税收政策和税收征管等因素共同作用的结果。在经济增长一定的情况下，税收增长应该更加关注、税源管理和监控问题。税收征管过程即是掌握税源，把潜在状态税源转化为实际入库税收的过程，因而税源监控对最终税收收入实现具有关键性的影响。本文围绕税源监控实践中存在的问题，以理论为依据，以税源征收管理事实为例证，借鉴国外税源监控成功经验为参照，循序渐进地展开讨论，具体分析中国税源监控的现实基础、影响因素、对策思考等，结合所学知识和思维方法，从理论和实践角度对税源监控保障机制进行了研究。论文认为，加强税源监控是提高税源管理水平的关键，是中国当前税收收入高速增长的主要成因之一。完善税源监控保障机制促进财政收入稳定增长，可以有效防止税源流失。税源监控具有深刻内涵与外延，它在税源管理中有着独特的地位和作用。从实践上看，中国税源监控已经形成以一、二、三期金税工程为代表的税源监控体系。但因税源监控信息化程度不高，依法治税环境尚不完善，权力寻租现象部分存在；税源监控人员综合素质无法满足工作需求；社会协税、护税机制尚未形成等是影响税源监控绩效发挥的主要影响因素。论文提出以提高公民纳税意识、逐步建立纳税信用体系、建立社会护税协税的全社会监控网络对税源监控环境进行优化；以完善“四位一体”税源监控网络体系、建立科学的二级税源监管体系、加快引进税收质量管理体系对税源监控方式进行优化；以提高税源监控的信息化程度和水平、建立税源监控责任问责制、加强税权制衡与行政救济对税源监控手段进行优化。提高信息建设速度和水平、建立以社会信用体系为依托的协税护税环境、加大依法治税的能力和水平是提高中国税源监控绩效的必由之路，是进一步规范和强化税源管理工作，实现税收收入应收尽收的目标，为进一步优化税源监控，提高依法治税能力、提高税收征管水平探索道路。

Economy is the basis of tax income, tax revenue can only be derived from GDP on the whole, and can not exceed the growth speed of GDP. Tax revenue should be more concerned about the sources of revenue and control of collection and management issues. Tax collection and management process is to master tax sources and to convert the potential sources of tax revenue into the actual process of collection into state bank which is the main key of monitoring sources of tax revenue. This paper studies on the theory of tax resources monitoring and practical application of the existing problems. on the basis of the theory on the sources of tax revenue collection and management comparing with the successful experiences in foreign countries of tax resource monitoring, analyzing gradually the sources of China's reality-based tax resource monitoring, The impact of factors such as countermeasures, the combination of knowledge and way of thinking, from the theoretical and practical point of view of tax sources to monitor security mechanisms. The author holds the view that It is not only a crucial step to strengthen the tax resource monitoring in order to improve the ability of collection and management but also It is the main cause of accelerating China's current tax revenue growth. Perfecting tax resource monitoring and protecting mechanism system to promoting state financial income can effectively prevent the loss of tax sources. Monitoring sources has its own profound connotation and extension in the management .It also pay important role in the unique status. In practice I, II and III of the Golden Tax Project has been formed as a source of tax revenue on behalf of the monitoring system in our country. However, the degree of control is not high，law and tax environment is still not perfect，the phenomenon of rent-seeking power is still existing；the overall quality of staff can not meet the work requirements and social supporting and protecting tax security system is not yet formed .Those above have become a major factor in the tax resource monitoring.The Paper points that to raising awareness of the citizens of paying taxes, the gradual establishment of the tax credit system, the establishment of a social tax Association internet of monitoring taxes to optimize tax environmental to improve the "four-in-one" network of sources to monitor system and establish a scientific secondary sources Monitoring system, to accelerate the introduction of tax revenue sources for quality management system to monitor the way to optimize; to improve the monitoring of sources of information on the extent and level of responsibility for monitoring sources of tax revenue to build accountability and strengthen checks and balances and the right to tax relief on the administrative means to control sources of tax revenue optimization. Information to improve the speed and level of the building, in order to establish social credit system based on the comprehensive environment, to increase the capacity of the tax law to raise the level of our performance the only way to control sources of tax revenue, is to further standardize and strengthen the management of the revenue sources and effectively To prevent the loss of tax revenue, tax revenue to achieve the goals collect all that is due, in order to further optimize the monitoring sources, the ability to raise taxes according to law and improve tax collection and management level to explore the road.