The thesis is made up of the following parts : introduction : definitions of sms , taxation sources , and supervision and control of tax resources part one : the necessity of strengthening supervision and control of smss " taxation sources part two : analysis of the supervision and control of smss " taxation sources and some conclusions part three : international experiences part four : analysis of supervision system , supervision ability , law & policy , and etc . and some feasible resolutions 第二部分：通过分析我国中小企业税源监控现状和存在的问题，得出必须加强中小企业税源监控工作的结论。第三部分：归纳了一些国际上进行税源监控有特色的做法，总结了其中对于我国加强中小企业税源监控有借鉴意义的经验。第四部分：从监控机制、监控能力、法律和政策、征管模式、信息化监控、社会化监控、监控工作的考核等七个方面进行重点分析，力求找到加强中小企业税源监控切实可行的办法。
