Construction of basic units will be oriented towards improving the quality of staff members, the basic working rules, tax collection and administration process as well as the living and working conditions of the staff.

• 加强基层建设，以干部队伍基本素质、税收工作基本制度、征管基础工作、基层工作生活条件为主要内容，制订基层建设长期规划和年度工作方案。