一是正确处理上级和下级的关系，把领导与服务结合起来。上级领导机关、领导干部对下级、对基层工作负有指导、领导之责。可以说，抓基层工作离不开上级的高度重视和有力领导。如果市县税务局在对下属税务分局、所安排工作时，忽视了分局、所的实际，不注意基层的工作条件，指 First, the correct handling of the relationship between superiors and subordinates, the combination of leadership and service. The leading organs at the higher levels and the leading cadres shall be responsible and responsible to the lower levels and to grassroots work. It can be said that grassroots work can not be separated from the high priority and strong leadership of the higher authorities. If the municipal and county tax bureau under the subordinate tax branch, arrange the work, ignoring the branch, the actual, do not pay attention to the grass-roots working conditions, refers to