Tax source management is the basis of tax collection and management. The quality of tax source management determines the scale and growth rate of tax revenue and affects the goal of sustained, healthy and coordinated economic development. The key tax sources in our county account for more than 70% of the total tax revenue, which affects the national tax situation of our county and plays a decisive role in tax revenue. Therefore, the management and monitoring of key tax sources is the most important work in organizing income, and it is an important part and core content of tax source management. Only by comprehensively mastering and controlling key tax sources can we enhance the predictability and initiative of organizational income, provide a basis for tax collection and management decisions, and ensure the steady growth of tax revenue. I. Main purposes and tasks of monitoring and management of key tax sources Strengthen the management of key tax source households, provide information services for overall tax management, provide data support for tax analysis, and provide scientific basis for leadership decision-making. It is one of the important means to strengthen the management of tax sources and plays a positive role in the development of tax work. (1) Grasp the dynamic economic operation and enhance the initiative of income. With the deepening of economic system reform, economic components are becoming more and more complex, competition among enterprises is fierce, interest distribution is diversified, and tax sources and income structure are also changing. By understanding the production, operation and taxation of key enterprises, tax authorities can accurately analyze and predict the prospects of tax development, enhance the initiative of organizing tax work, find problems through analysis, plug loopholes in tax collection and management, and promote the steady growth of tax revenue. (two) adhere to the rule of law, standardize the tax behavior of enterprises. According to the tax-related data submitted by taxpayers, the tax authorities interpret the relevant information and data of taxpayers' tax-related economic activities and tax-related behaviors. Through the examination and evaluation of the data, they can find out the problems of taxpayers' tax returns and abnormal tax burden in time, standardize taxpayers' behaviors by taking early warning measures such as interviews and tax assessment, provide a case source for tax inspection, ensure the correct implementation of tax policies, and promote the truthfulness, legality and standardization of tax behaviors. (three) to strengthen tax collection and management, improve the quality and efficiency of tax collection and management. Poor monitoring of tax sources is a sign of neglect of management, and unclear tax sources and poor monitoring are important factors leading to tax loss. Monitoring tax sources can enable tax authorities to discover the distribution and changes of tax sources in time, grasp the dynamics of tax sources through analysis, take targeted measures to manage them, and improve the quality and efficiency of tax collection and management in view of loopholes in tax collection and management. Second, the main problems existing in the current management of key tax sources By consolidating the basic management of tax sources and standardizing the management system, after years of exploration and practice, a relatively complete management system of key tax sources has been initially established. The monitoring and management mode of key tax sources has been implemented at the provincial, municipal and county levels, and the database of key tax sources has been established by using the national monitoring and management software (TRAS), which has achieved certain results in grasping the income trend, predicting the income situation and providing management basis. However, there are still various drawbacks and problems in the supervision of key tax sources, and the effectiveness of the supervision of key tax sources has not been fully exerted, mainly as follows: (1) The authenticity and integrity of tax source information sources are not strong. The information of key tax sources held by tax authorities mainly depends on the declaration forms and financial statements submitted by enterprises. Due to the uneven quality of financial personnel in enterprises, missing statements, missing items or logical errors occur from time to time, and the financial situation reflected by some taxpayers is not true. The tax authorities mainly monitor key tax sources from static data, and the quality of enterprise data submission directly affects the quality and efficiency of tax source monitoring. (B) the initiative to monitor key tax sources is not enough. The centralized monitoring of key tax sources is the responsibility of the Planning Department, mainly engaged in the analysis of the tax situation and changes of key tax sources. Due to the influence of poor internal and external connection, key tax source monitoring personnel can't timely, accurately and directly grasp the enterprise's operation and tax source changes, and can only analyze the figures afterwards according to the application materials submitted by enterprises, and can't conduct textual research on the data quality, and can't find the weak links and loopholes in the collection and management work as early as possible, which leads to the lag of key tax source monitoring work and low monitoring efficiency. (3) The monitoring content of key tax sources is not comprehensive. The tax authorities' grasp of tax sources only stays on the limited static basic data provided by taxpayers, such as tax registration data, tax declaration data, corporate financial statements, etc., but little is known about the dynamic data with monitoring value such as the development prospects and development scale forecasts of key enterprises. The monitoring scope is narrow, and there is no dynamic monitoring mechanism in the whole process, which forms a vacuum of information management and brings certain difficulties to the tax authorities in making scientific predictions on economic development trends. Three. Main measures and countermeasures to strengthen the monitoring and management of key tax sources Strengthening the monitoring and control of key tax sources is an inevitable need to adhere to the rule of law and strengthen the management of tax sources. We must adhere to scientific and meticulous management, lay a solid foundation for tax source management, adhere to the quality and efficiency of tax collection and management, and do a good job in the supervision of key tax sources. (1) Improve the monitoring and management mechanism of key tax sources. The first is to establish a system of responsible persons for the management of key tax sources. To correctly handle the relationship between "operation and household management", the person in charge of operation should start from daily affairs, often go deep into the enterprise, fully understand and master the dynamic information of enterprise operation, capital flow, production and sales changes, development trends, and strengthen the tracking management and dynamic monitoring of key parts and links. Make full use of all kinds of information and daily inspections, strengthen the analysis and evaluation of the authenticity of taxpayers' production and operation and tax returns, combine static and dynamic data in computers, fully grasp the changes of tax sources, and improve the management efficiency of key tax sources. The second is to establish a reporting and investigation system for major issues. Major tax sources are required to report to the tax authorities on major issues such as changes in industrial policies, adjustment of industrial structure, capital increase and share expansion every quarter. At the same time, the tax authorities regularly visit key tax source enterprises, so that the tax authorities can grasp the business dynamics of enterprises and related major tax-related information in a timely manner. The third is to establish a system of information transmission and enjoyment. On the one hand, it is necessary to strengthen cooperation between departments and establish and improve the system of information transmission and joint meeting with the departments of industry and commerce, local taxation and technical supervision. , to achieve information sharing between departments, to maximize the efficiency of information resources, to keep abreast of changes in tax sources in the region, and to grasp the initiative of tax source management. On the other hand, it is necessary to strengthen the internal collection and management, tax assessment, inspection and other departments of the national tax authorities to implement the work of sharing the same responsibilities and rights, formulate and improve the information transmission and information sharing system of various departments according to the actual situation, strengthen inter-departmental coordination, and do a good job in monitoring and managing key tax sources before, during and after the event. (2) Do a solid job in basic management. First, strengthen tax registration and household registration management. Doing a good job in tax registration is the primary link to strengthen tax source management. It is necessary to strictly implement the tax collection and management law and the tax registration management measures. Establish a household registration management system for key tax sources and implement dynamic management. Management departments should strengthen daily inspection and monitoring, strengthen the exchange and comparison with industrial and commercial and local tax registration information, and establish a broad social cooperative tax protection network. In particular, it is necessary to strengthen the cooperation between national and local taxes, realize the collection and management of tax returns and related collection data of key tax sources, and share information. The second is to standardize information collection. Clearly define the information collection index, working time limit and specific requirements of key tax source monitoring households, and formulate corresponding assessment methods. For false collection, incomplete collection and untimely collection, strict assessment and accountability should be carried out. When collecting information, it is necessary to achieve "three cleanups", that is, the business situation and related financial indicators are clear; The raw material consumption, actual output, actual business projects and business scale of the enterprise are clear; Enterprise raw materials and inventory. The third is to strengthen the audit of basic data. Give full play to the role of desk audit. Taxpayers should carefully examine the logic and accuracy of the declaration data when accepting the declaration, compare the consistency of the declaration data, and preliminarily judge the authenticity of the taxpayer's declaration. It is necessary to carefully examine the integrity of tax declaration materials and data reporting, and timely enter them into the comprehensive tax collection and management information system to provide basic data for tax source monitoring. (three) the use of scientific and technological means to realize the modernization of tax source monitoring. Accelerate the process of information construction, use advanced management technology, and establish a scientific, standardized, rigorous and efficient tax source monitoring system. Informatization is the direction of deepening the reform of tax collection and management, and it is also an important technical guarantee to strengthen the monitoring of key tax sources. Accelerating the process of information construction, using advanced technical means to manage, further establishing, perfecting, strengthening and perfecting relevant mechanisms, and establishing a scientific, standardized, rigorous and efficient tax source monitoring and management system are the key points to strengthen tax source monitoring at present. First, it is necessary to fully implement and use tax control devices, establish a strict anti-counterfeiting system, make tax source monitoring more scientific, strict and standardized, monitor the real income of enterprises, specifically prevent tax evasion, ensure fair tax burden, and promote tax administration according to law. At the same time, we should actively implement computer networking with industry and commerce, banking, national taxation and other departments to ensure the authenticity, accuracy and reliability of the data in the computer. Efforts should be made to explore ways to realize electronic monitoring management, realize the parallel of manual monitoring and network monitoring, and improve the scientific and technological content and level of monitoring. (4) Strengthen tax analysis and forecast, and establish a benign interaction mechanism. Tax source forecast analysis is not only the starting point of tax source monitoring, but also runs through the whole process of tax source monitoring. The results of tax source forecast analysis can not only provide a basis for analyzing and issuing tax plans, but also serve for mastering and monitoring macro and micro tax source changes, so tax source forecast analysis should be the basis of tax source monitoring. While conducting typical investigation and analysis of key enterprises with changing tax sources, tax authorities should establish a macro-forecast analysis model of tax sources, forecast and analyze tax sources in a certain region and an industry, and timely grasp and monitor the changes of macro-tax sources. Establish a dynamic combination model base, make statistics, analysis and processing by computer, and form tax source prediction and analysis models of different regions, industries and taxes as the basis of tax source monitoring. It is necessary to realize the organic combination of tax analysis, tax assessment and tax inspection, further find problems through tax analysis, guide the assessment and inspection, find reasons through tax assessment, provide effective case sources for inspection, solve problems through tax inspection, verify the effectiveness of analysis and evaluation, promote inspection through management, promote management through investigation, strive to build a benign interactive mechanism among tax analysis, tax assessment and tax inspection, and promote the overall improvement of the quality and efficiency of tax collection and management. (5) Strengthen business training and establish a high-quality tax monitoring and management team. Personnel engaged in front-line tax source monitoring must have high professional quality and comprehensive coordination ability, especially under the new situation of fully implementing information collection and management means, the requirements for tax source monitoring post cadres are getting higher and higher. Only by doing a good job in job skills training and broadening the working ideas of post personnel can the overall level of tax source monitoring be improved. First, do a good job in business training and optimize monitoring talents. Select business backbones to enrich the power of tax source monitoring, and promote the overall level of tax source monitoring through incentive and innovation mechanisms such as learning and training, energy level management, and provide organizational guarantee for strengthening tax source monitoring. The second is to strengthen the management, supervision and assessment of tax source monitoring. Improve the comprehensive evaluation index system of tax source monitoring level, and establish the corresponding assessment system and reward and punishment system. Strengthen the tax source management responsibility system, quantify the assessment indicators, and bring them into the scope of work assessment, so that the assessment methods are targeted, scientific and operable. While clarifying the responsibilities of responsible areas and responsible persons in tax source management, it is also necessary to concretize and standardize the tax source management responsibilities of departments and personnel such as collection and inspection. Give full play to the coordinating role of departments, and give full play to people's work enthusiasm and initiative. At the same time, it is necessary to combine the law enforcement fault accountability system with the tax source management assessment system and objectives, strengthen the assessment, clarify rewards and punishments, and ensure the quality and efficiency of key tax source management.