自推行以纳税申报和优化服务为基础,以计算机网络为依托,集中征收,重点稽查的税收征管模式后,基层建设面临着许多新情况、新问题。积极探索基层建设的新思路、新举措,已成为各级税务机关面临的重要课题。 一、充分认识基层建设的重要地位 基层是税收工作的基石,是各项税收工作的最终实现环节。首先,税收任务要靠基层来完成。税收工作的中心任务是组 Since the implementation of tax collection and optimization services based on computer networks as the basis for centralized collection, key inspection tax collection and management mode, the grassroots construction faces many new situations and new problems. Active exploration of new ideas and new measures for grassroots construction has become an important issue facing tax authorities at all levels. I. Fully Understanding the Important Role of Grassroots Construction Grassroots units are the cornerstone of taxation work and the ultimate realization of various taxation work. First of all, tax tasks rely on grassroots level to complete. The central task of tax work is group