基层税务所或专管组是税收工作第一线,是组织收入的主要力量,是政策具体执行者。他们的工作同生产和经济及广大群众的关系极为密切。税收政策能否正确贯彻,应收的税款能否按时足额地收上来,在很大程度上都取决于税务所或专管组工作做得好坏。因此,加强对基层工作的具体领导,提高基层税收干部的政策业务水平,是当前财政税务部门一项重要任务。各级财税领导机关,应当改进领导方法和工作作风,大兴调 The grassroots tax office or the specialized management team is the front line of taxation work, which is the main force of the organization’s income and the specific executor of the policy. Their work has very close relations with the economy of production and the general public. Whether the tax policy can be correctly implemented and whether the tax receivable can be collected on time and in full depends largely on whether the tax office or the special management team is doing a good job. Therefore, it is an important task for the current fiscal and taxation departments to step up the specific leadership of grassroots work and raise the level of policy and operation of grassroots tax cadres. The fiscal and taxation leading organs at all levels should improve their leadership methods and work style, and raise their voices