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本文从管理学角度提出了基层建设和管理基础工作(以下简称“两基”)的一系列改进对策:加大税务文化建设力度,强化基层税务管理的计划职能;优化机构设置,构建协调体系,挖掘组织职能的最大潜力;完善人力资源的配置、培训和考核机制,强化人事职能;进一步推进班子建设,以人为本,强化领导职能的激励效力;实现税务管理的科学化、精细化,强化控制职能。
This article proposes a series of measures to improve grassroots construction and management (hereinafter referred to as “the two basics”) from the perspective of management: to step up the construction of taxation culture and to strengthen the planning function of grassroots tax management; to optimize institutional settings and establish a coordination system, Tap the maximum potential of organizational functions; improve the allocation of human resources, training and assessment mechanism, and strengthen personnel functions; further promote the team building, people-oriented, and strengthen the incentive effectiveness of the leadership functions; tax management to achieve scientific, refined, and strengthen control functions.