俗话说：“上头千根线，下头一根针”。上级各职能部门布置的任务，最终都要靠最基层的部门去执行、完成，因而基层税务部门的领导虽说官不太大、职不高、位不显，但作用却是非常大的。要当好基层领导绝非易事，必须具有良好素质。 一、要有一定的政治理论素质，这是当好基层税 As the saying goes: “The top of a thousand lines, a needle under the head.” The tasks assigned by the higher functional departments should ultimately be implemented and completed by the grassroots units. Although the leadership of the grassroots tax departments is not too big, its position is not high and its position is not significant, its role is very great. To be a good grassroots leader is by no means easy and must have good qualifications. First, we must have a certain degree of political theory, which is a good grassroots tax