基层税务所是税收征管工作的最前沿，担负着组织收入、征收管理、干部管理等重要任务。只有建立健全切实可行的内外部相互监督制约的征管制度，才能调动和发挥专管员的积极性、主动性和创造性，才能不断提高税收征管质量。 一、实行月份分段工作法，提高工作效 率 基层税务所的 The tax authorities at the grassroots level are at the forefront of tax collection and administration and are responsible for organizing important tasks such as revenue, collection management and management of cadres. Only by establishing and perfecting a collection and management system of mutually feasible internal and external mutual supervision and restriction can the enthusiasm, initiative and creativity of the special commissioners be mobilized and brought into play to continuously improve the quality of tax collection and administration. First, the implementation of sub-month work method to improve efficiency at the grassroots tax office