个人所得税在整个税法体系中占有极其重要的地位，自实行以来在增加财政收入、调节个人收入水平、缓解社会分配不公方面发挥了重要作用。但由于种种原因，税款流失较为严重，其中主要原因之一是税源不清。因此，抓住对税源监控是管好个人所得税的一项重要基础性工作。 随着市场 Personal income tax occupies an extremely important position in the whole tax law system. Since its implementation, personal income tax has played an important role in increasing financial income, regulating personal income and alleviating unfair distribution of social resources. However, due to various reasons, the loss of tax is more serious. One of the major reasons for this is the unclear tax sources. Therefore, grasping the monitoring of the tax source is an important foundation for managing personal income tax. With the market