税务系统实行垂直管理,根据中央统一部署,税务总局既要搞好第一批教育实践活动,又要抓好第二批教育实践活动。谋好上下篇、跑好接力赛、打好整体仗,前后接续对于确保活动取得实效至关重要。在实践中我们体会到,要突出“五个必须”。一是必须勇于担当,示范推动一个单位能否真正开展好教育实践活动,重在党组、关键在一把手。只有领导机关、领导干部率先垂范,以“认真”的精神、“钉钉子”的作风狠抓落实,才能取得教 The tax system is governed vertically. According to the unified arrangements of the Central Government, the State Administration of Taxation should not only do well in the first batch of educational practice but also do a good job in the second batch of educational practice. Make good articles, run the relay race, lay the overall battle, before and after the success of the activities to ensure that the effectiveness of the crux. In practice, we realize that we must highlight “five must ”. First, we must have the courage to play a role in demonstration to promote a unit can really carry out educational practice, focusing on the party group, the key is the number one leader. Only the leading organs and leading cadres take the lead in setting examples and take the spirit of “seriousness” and “nails nailing”