税收工作的基础在基层，基层税务所直接担负着贯彻执行国家税收政策和组织税收收入的重要任务。地税机构组建后，基层建设任务十分繁重，新的形势发展对基层工作提出了更高的要求，因而切实抓好基层税务所规范化管理是摆在地税部门面前的一项十分紧迫的重要任务。为了适应新时 The Basis of Tax Work At the grassroots level, the tax authorities at the grassroots level directly assume the important task of implementing the national tax policies and organizing tax revenues. Local tax agencies set up, the task of grass-roots construction is very heavy, the new situation for the development of grass-roots work put forward higher requirements, and thus earnestly standardize the grassroots tax administration is placed in the local tax department before a very urgent important task. In order to adapt to the new time