基层税务所作为县级税务机关的派出机构,管理着若干乡(镇)辖区内的税收收入,其形成和积累的征管资料(特别是会计资料、纳税户管理资料)对加强税收征管和做好各项税收工作有着极其重要的作用。然而,近年来基层税务所的资料收集整理工作却未得到应有的重视,档案的规范化管理几乎是空白。大部分基层税务所的征管资料积累不全,装订不标准,保管不规范,几乎无档案可言;有些只是年复一年地无序地将有关资料简单堆积起来,查找十分不便;个别所甚至出现理应归档的资料散失在外,连最基本的会计账表也残缺不全。这种现象长期不予纠正,后果堪忧。为此,笔者建议:一、各级税务部门要高度重视档案管理工作,迅速行动起来,加强基层税 The taxation agencies at the grassroots level, as the dispatching agencies of the tax authorities at the county level, manage the tax revenue in a number of townships (towns) and the collection and management of tax data (especially accounting information and taxpayers’ management information) that they form and accumulate, Various taxation work has an extremely important role. However, in recent years, the work of collecting and sorting the data of the tax authorities at the grassroots level has not received the due attention. The standardized management of archives is almost empty. Most of the grassroots tax collection and management information is incomplete, binding is not standard, custody is not standardized, almost no files at all; some just year after year to disorder the simple accumulation of relevant information, find very inconvenient; individual even appear The information that should be filed is lost, even the most basic accounting statements are incomplete. This phenomenon is not corrected for a long time and the consequences are worrisome. To this end, the author suggests: First, the tax departments at all levels should attach great importance to file management, move quickly to strengthen grass-roots tax