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基层税务机关(县局以下的征收单位)工作职责主要是税收征收管理工作。所以,加强基层征管的基础工作,对搞好整个税收工作,体现和发挥国家宏观调控经济的作用,促进国民经济的持续发展有着非常重要的作用。
The primary responsibility of the tax authorities at the grassroots level (the units under the county administration’s charge) is mainly the work of tax collection and management. Therefore, the basic work of stepping up tax collection at the grass-roots level plays an important role in improving the entire taxation work, bringing into full play the role of the state in macro-economic control and promoting the sustained development of the national economy.