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本文立足基层税收管理工作实践,通过调查研究,分析了基层税源监控体系存在的问题及不足,并有针对性地提出了完善对策.“,”Based on practice of tax administration in grass-roots level and through investigation and research,this paper analyzes issues and defects in tax source moni-toring system in grass-roots level and puts forward corre-sponding countermeasures.