作为国家执法部门,基层税务机关具有两大职责:一是贯彻执行好国家的各项税收法律法规和政策规定;二是运用税收行政权力,依法对纳税人实施税收征收管理活动。税务机关要履行好这两大职责,就必须实现税收管理的规范化,这是科学管理的要求,也是依法治税的要求。 As a national law enforcement department, the grassroots tax authorities have two major responsibilities: First, to implement the tax laws, regulations and policies and regulations of the country; second, tax administration powers are used to implement tax collection and administration activities for taxpayers. Tax authorities to fulfill these two responsibilities, we must standardize the tax administration, which is the scientific management requirements, but also the tax administration requirements.