基层是税收工作的基础和前沿，改革开放十几年来，基层税务干部队伍不断壮大，基层税务干部管理、教育、培训工作得到了加强和改善。但是，我们也必须认识到，由于诸多因素的影响，基层税务干部仍存在一些与形势发展不相适应的问题，主要表现一是干部队伍文化结构不够合理，文 Grass-roots work is the foundation and forefront of taxation work. Since the reform and opening up, the ranks of grassroots tax cadres have been continuously expanding and the management, education and training work of grassroots tax cadres have been strengthened and improved. However, we must also recognize that due to many factors, grass-roots tax cadres still face some problems that are incompatible with the development of the situation. One of the main manifestations is that the cultural structure of cadres and staff is not reasonable enough.