The supervisory system of the source of tax revenue is an important content of the system of tax collection and management, tax collection and management ability embodies a concentrated reflection of the ability to supervise to the source of tax revenue, it is a key of tax collection and management that the source of tax revenue is supervised. With the development of socialist market economy, the source of tax revenue of our country supervises the institutional improvement and lags behind seriously, unfavorable to national sustainable economic and social development. The article passes the comparison of the supervisory system of the source of tax revenue of developed country correctly mainly, draw the experience that can be used for reference, and put forward reform and countermeasure and suggestion of perfecting the supervisory system of source of tax revenue of our country on this foundation again.