税源管理是税务机关关注的中心,只有税源得到了有效的管理和监控,税收管理的主动性才能得到体现。本文就税收管理员制度下如何加强税源监控,谈些粗浅认识。 Tax revenue management is the focus of the tax authorities, only the tax sources have been effectively managed and monitored, the tax management initiative can be reflected. This article discusses how to strengthen the monitoring of tax sources under the tax administrator system.