税务所长是税务机关最基层的负责人,他跟纳税人的联系最直接,国家税收政策最终通过他们来体现。税收任务的完成、机关的形象、内部制度的建设都与所长的能力和素质息息相关。在市场经济和法制建设尚不成熟和规范的今天,经济格局的多元化和社会分配关系多样化、复杂化所引发的新情况、新问题,加之各种“寻租”现象的出现,致使长期在基层工作的所长容易陷入困境,如果长期固守一地,难免会遇到熟人、关系 The chief tax officer is the most basic person in charge of the tax authorities. He has the most direct contact with the taxpayers, and the state tax policies are ultimately reflected by them. The completion of tax tasks, the image of the government agencies and the building of the internal system are all closely linked with the director’s ability and quality. In the market economy and the legal system are not yet mature and norms of today, the diversification of the economic structure and the diversification of social distribution, complications caused by the new situation and new problems, coupled with the emergence of various “rent-seeking” phenomenon, As a result, the director who works for a long time at the grassroots level is easily in trouble. If he or she stays in a long-term position, it will inevitably encounter acquaintances and relationships