税收是国家筹集社会主义建设资金的重要方法之一,也是分配国民收入的一种方式,同生产、流通和消费都有着密切的关系。无论该征税的没有征或者不该征税的征了税,都会给经济和财政带来不利的影响,因此必须认真贯彻政策,做好税收工作。做好税收工作的重要问题之一,是切切实实地加强税收工作的第一线。所谓税收工作的第一线就是基层税务所或专管组。这些基层税收组织的干部同广大纳 Taxation is one of the important ways for the state to raise funds for the construction of socialism. It is also a way of distributing national income. It is closely linked with the production, circulation and consumption. No matter whether the tax is levied or not taxable, taxation will have adverse effects on the economy and finance. Therefore, we must conscientiously implement the policy and do tax work well. One of the important issues concerning the taxation work is to effectively strengthen the front line of taxation work. The so-called first line of tax work is the grassroots tax department or team. The cadres of these grassroots tax organizations are satisfied with the broad masses