思想政治工作是我党的优良传统和政治优势 ,也是精神文明建设的重要内容。《全国税务系统基层建设纲要（试行）》指出“税务所及其他直接征收管理的基层单位是税务系统的基础 ,是代表国家履行税收职能 ,依法进行税务管理的基本单位 ,是体现税务部门社会形象的‘窗口’”。那么 Ideological and political work is an excellent tradition and political advantage of our party and an important part of spiritual civilization. The National Tax System for Grassroots Construction (Trial) states: "Tax offices and other grassroots units directly charged for management are the basis of the taxation system and the basic unit for representing the state in carrying out taxation functions and administering taxation according to law. They are the basic units reflecting the social image of the taxation department ’Window’. Then