税务管理由粗放型管理转变为集约型管理，是我国税务管理上的一次“飞跃”。但是，新的税收征管模式的确立、纳税人自行申报纳税制度的推行客观上增加了税源监控的难度，漏征漏管户的大量存在，迫切要求解决新机制运行中存在的税源监控不力的问题已成为当务之急。１９９８年全 Tax administration from extensive management to intensive management is a “leap” in China’s tax administration. However, the establishment of a new tax collection and management system and the implementation of the self-reporting and tax payment system of taxpayers objectively increase the difficulty of monitoring the sources of tax revenue and the huge presence of levy and oversight households, and urgently address the issue of ineffective monitoring of tax sources in the operation of the new mechanism Has become a top priority. All in 1998