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基层税务所是组织国家税收收入的最基层组织,随着税收收入活动的开展,形成了不少的文件材料,它是税务机关专业档案的重要来源,是反映税务机关历史真实面貌的记录。正确对基层税务所全宗进行分类及规范基层税务所全宗的归档范围,有利于档案的管理和提供利用,现就基层税务所税务专业档案的分类及归档范围谈谈粗浅看法:
The grassroots tax office is the most basic organization that organizes the national tax revenue. With the development of tax revenue activities, a lot of documents and materials have been formed. It is an important source of professional archives of the tax authorities and a record reflecting the true history of the tax authorities. Correctly categorize the Fonds of the tax offices in the grassroots and standardize the archives of the Fonds of the tax offices in the grassroots level are conducive to the management and utilization of the archives. Now we will talk about the classification and filing scope of the tax professional tax files at the grassroots level: