税务部门的基层设施建设是指房屋、食堂、交通工具、微机电讯、福利设施等方面的建设，是为税务人员提供从事税收生活活动所必要的物质条件或物质基础，以保证税收工作顺利开展。搞好税务部门基层设施建设，有着十分重要的意义。一、加强基层设施建设的必要性1·加强基层设施建 The construction of grassroots facilities in the taxation department refers to the construction of houses, canteens, vehicles, microcommunications, welfare facilities and other aspects. It is a necessary material condition or a material basis for the tax officers to provide tax life activities so as to ensure the smooth development of taxation work. It is of great significance to improve the infrastructure construction in the tax department. I. The Necessity of Strengthening the Construction of Grass-roots Facilities 1. Strengthen the construction of grass-roots facilities