层是税收工作的主战场、主阵地,基层活,全局活,基层稳,大局稳,加强基层建设,夯实征管基础,对于提升税收工作水平具有重要意义。第一,加强组织建设,提高班子战斗力。要通过公开选拔、优化配置、科学考评等方式,把德才兼备、群众公认、业绩突出、有发展潜力的年轻干部充实到基层 Tensions are the main battlefield for taxation work. The main battlefield is where the grassroots work, the grassroots, the grassroots and the overall situation are stable. It is of great significance to enhance grassroots construction and consolidate the basis for tax collection and management so as to enhance the level of taxation work. First, strengthen organizational building and improve team combat effectiveness. Through open selection, optimization of allocation and scientific evaluation, young cadres with potentials both ability and political integrity, recognized by the masses, outstanding performance and potential for development should be enriched to the grassroots level