基层税务机关具体负责税收征收管理,与纳税人面对面打交道,是国家税收政策落实和为国聚财的主战场。根据和谐社会内在要求和基层税务机关的职责、工作特点,笔者认为,要构建和谐税务,基层税务机关必须做好“收好税、带好队、落实好税收政策”三篇文章。一、收好税是构建和谐基层税务的前提1、依法大力组织收入。组织收入是基层税务机关 The tax authorities at the grassroots level, in charge of tax collection and management and in person with the taxpayers, are the main battlefield for the implementation of the state taxation policy and for the country to gather money. According to the inherent requirements of a harmonious society and the duties and work characteristics of the tax authorities at the grassroots level, the author believes that to build a harmonious taxation system, the tax authorities at the grassroots level must do a good job in collecting tax revenue, bringing in teams and implementing tax policies. First, income tax is a prerequisite for the construction of a harmonious grassroots tax 1, according to the law to vigorously organize revenue. Organizational income is the grassroots tax authority