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基层税务工作者（简称基层税工）积极性的充分发挥，对完成各项征收任务、实现税收职能具有重要的作用和意义。实践经验告诉我们，要充分发挥基层税工的积极性还要有具体的工作思路和操作方法。税工的开放型管理。其实质是解决对待税工的根本态度。就是要尊重、信任、关心基层
The enthusiasm of the grass-roots tax workers (grassroots tax workers at the grassroots level) to give full play to them has an important role and significance in fulfilling the tasks of collecting and taxing. Practical experience tells us that in order to give full play to the enthusiasm of grassroots tax workers, we must also have specific work ideas and methods of operation. Tax Administration’s Open Management. Its essence is to solve the fundamental attitude toward tax workers. Is to respect, trust, care about the grassroots