在新世纪、新阶段,税收信息化建设和征管改革的纵深发展打破了基层原有的格局,基层建设面临着新的课题、新的机遇、新的挑战。在环境、条件、任务已经发生并将继续发生变化的背景下,基层建设还要不要加强以及如何加强的问题摆在了各级税务机关面前,迫切需要在实践中予以回答。 In the new century and the new phase, the deepening development of tax information construction and collection and administration reform has broken the original pattern of the grassroots units and the grassroots construction faces new topics, new opportunities and new challenges. In the context of the environment, conditions and tasks that have taken place and will continue to change, the issue of whether primary-level construction should be strengthened and how to be strengthened is put before tax authorities at all levels and there is an urgent need to answer it in practice.