基层税务机关加强文明礼仪服务建设,既能提升工作人员文明素质,促进工作作风改进,又能将税务文明水平上升到新的高度,本文分析了基层税务机关推行文明礼仪服务工作的问题及需要把握的关系,提出了做好基层税务机关文明服务的建议。 The tax authorities at the grassroots level should enhance the construction of civilized ceremonial services so as to enhance the quality of civilized staff, promote the improvement of work style, and raise the level of tax civilization to a new height. This paper analyzes the problems and the need of the grassroots tax authorities in promoting civilized manners and services The proposal of doing well the civilized service of tax authorities at the grassroots level was put forward.