(一)依靠群众办税是做好税收工作的基础,加强专业管理是应收税收十足收齐的保证。依靠群众办税与加强专业管理相结合,这是在税收工作上实践证明了的一条基本经验,也是“两条腿走路”的方针,在税收稽征管理工作中的具体运用。 (A) to rely on the masses to do tax is the basis for doing tax work, strengthen professional management is tax receivables received fully secured. It is a basic experience that has been proved through practice of taxation and a guideline of “two-legged walk” in the tax revenue collection management.