国税部门是中央在税收方针政策上的具体执行者,发挥着党和政府联系广大纳税人的纽带作用。国税部门基层组织既包括了建立在各级税务局(分局)的党支部,又包含了最基层的税务分局(所),一个是党的建设含义上的基层组织;一个是政权建设含义上的基层组织,两者统一于党 The national tax department is the concrete implementation of the central government’s tax guidelines and policies and plays the role of a link between the party and the government in contacting taxpayers. The grass-roots organizations of the state tax department include both branches of the tax bureau (sub-bureaus) established at all levels and tax bureau (s) at the grassroots level, one at the grassroots level in the meaning of party building and one at the grassroots level Grass-roots organizations, both unified at the party