税务档案管理是基层税务机关工作的一个重要组成部分,税务档案工作是税务机关、税务人员的本职工作,推动税务档案工作的发展是税务干部义不容辞的责任。当前,基层税务档案的管珲还存在很多困难和问题,笔者根据多年业务指导经验,总结其工作难点,并提出解决的思路,以期能推动基层税务档案管理工作的规范发展。 Tax file management is an important part of the work of the tax authorities at the grassroots level. Tax file work is the own job of the tax authorities and tax officers. It is incumbent upon tax cadres to promote the development of tax file work. At present, there are still many difficulties and problems in the administration of tax files at the grassroots level. Based on many years of experience in business operation, the author summarizes the difficulties of the work and puts forward some solutions to it so as to promote the standard development of tax files management at the grassroots level.