当前，税务部门的工作重点向征收管理转移、向基层转移，是形势和任务的需要，也是税制改革和社会主义市场经济条件下税收工作发展的必然趋势。为切实将“两个转移”落到实处，充分调动基层积极性，通过广泛深入的调查研究，我局制定了“两个转移”实施方案．本着抓“主要矛盾 At present, the focus of the tax department’s shift to the collection and management and the transfer to the grassroots is the need of the situation and tasks. It is also the inevitable trend of taxation reform under the conditions of the tax reform and the socialist market economy. In order to effectively implement the “two transfers” and fully mobilize the enthusiasm of the grassroots units, the Bureau has formulated a plan for the implementation of “two transfers” through extensive and in-depth investigations and studies. In the grasp of "the main contradiction