以人为本、创新管理和激发干部队伍活力是各级税务机关的重要课题。济南市国税系统在实践中体会到,加强干部队伍建设必须立足基层,以解决基层建设中的瓶颈问题为总抓手,努力推进“工作重心、干部培养、经费使用”向基层倾斜转移,才能有力地推动税收事业持续、稳定、健康发展。当前制约基层干部队伍发展的主要问题 People-oriented, innovative management and stimulate the vitality of cadres at all levels of tax authorities is an important issue. In practice, Jinan City State Taxation System has realized that strengthening the cadre ranks must be based on the grassroots to tackle the bottlenecks in grassroots construction as the general starting point and work hard to promote “shifting the focus of work, training cadres and using funds” Can we effectively promote the sustained, steady and healthy development of the tax revenue. The main problems that constrain the development of grassroots cadres at present