Grass-roots level is the foundation and frontier of local tax work. In recent years, the education and training of grassroots local tax cadres has been further strengthened and improved, and the comprehensive quality of local tax cadres has been significantly improved, which has promoted the sound and rapid development of local tax work. However, with the gradual deepening of local tax collection and management requirements and the new situation and new tasks faced by local tax work, the quality and ability of grassroots cadres have been challenged. At present, problems such as the aging of local tax grassroots cadres, uneven educational level and comprehensive quality still exist to some extent, which need to be solved urgently by strengthening the education and training of local tax grassroots cadres. I. Current Situation and Problems of Grass-roots Education and Training In recent years, the Regional Bureau has emphasized the need to strengthen grass-roots education and training. With the attention and efforts of leaders at all levels, grass-roots education and training have made substantial progress and achieved remarkable results. A set of education and training system has been established, which makes the education and training work have rules to follow. With the continuous increase of education and training, the comprehensive quality and professional ability of all tax personnel have been generally improved, which has provided a strong organizational guarantee and talent support for the development of local taxation. Mainly reflected in the following aspects: First, the ideological understanding has been greatly improved. At present, all units in the whole system have earnestly strengthened their leadership over education and training, formulated long-term education and training plans, and raised education and training as a strategic project for local tax development to a new height. Second, the financial investment in education and training has increased year by year, and the training intensity has increased year by year. Third, the quality of comprehensive tax service for cadres and workers has been significantly improved. By strengthening the education and training of cadres and workers, the comprehensive professional quality of cadres and workers in the whole system has been comprehensively improved. However, at present, grass-roots education and training work is still extensive, the pertinence, flexibility and effectiveness of education and training are not well reflected, there is a lack of scientific and standardized education and training system and operation mechanism, and education and training innovation is not enough, mainly in the following aspects: First, ideological understanding needs to be improved. Grass-roots posts have fine job responsibilities and clear job objectives and responsibilities, which leads to a few cadres' passive coping ideas and poor awareness of active learning for education and training that does not belong to their own responsibilities. Some grass-roots units lack long-term planning for cadre education and training, there is no systematic and scientific planning arrangement, and learning organizations are not generally established. Second, there is a shortage of grassroots teachers. At present, the training of cadres and workers mainly depends on various trainings organized by higher authorities. Although the grass-roots bureau tries to organize targeted training courses according to the present situation of personnel quality in this unit, the teaching quality is not high and the effect is not very satisfactory due to the shortage of local teachers. Many training programs are difficult to implement effectively because of the lack of teachers. Third, the quality of cadres is uneven. Due to historical reasons and other reasons, the quality of grassroots cadres is uneven, which requires that different people should adopt different educational methods and put forward different educational goals in the process of carrying out grassroots education and training, which increases the difficulty of carrying out grassroots education and training. Fourth, the training content is out of touch with the actual needs. At present, the training content of local tax cadres' education and training is basically decided by the leaders of education and personnel departments or units and the leaders at the next higher level. The determination of training content often does not meet the actual needs, which is mainly manifested in the following aspects: the training content system still pays too much attention to basic theories and knowledge, which is seriously divorced from reality, and the ability of cadres to solve practical problems by using the theories they have learned has not been improved; The training content lacks pertinence, so it is impossible to design different teaching content and adopt different teaching methods and means according to the different qualities of cadres. Fifth, the training method is single. At present, grass-roots education and training are still mainly based on scripted lectures and cramming education, which fails to get out of the way of one-way teaching, more lectures and less discussion, more listening and less practice. The problem of disconnection between learning and application is serious, which not only violates the educational law, but also fails to teach students in accordance with their aptitude according to the knowledge structure, education level and age level of cadres. Off-the-job training and short-term business training are conducive to improving the professional quality of personnel in a short time, but large-scale off-the-job learning will affect the normal tax work. These reasons make some cadres and workers unable to really improve their interest in learning, which makes many education and training fail to achieve the expected results. How to carry out various forms of education and training, solve the contradiction between work and study, and realize the mutual promotion between study and work is an urgent problem. Second, do a good job in education and training (1) in combination with the actual work at the grassroots level to form a long-term learning mechanism. Formulate and design personal learning goals and plans, encourage everyone to learn new knowledge and skills in various ways by promoting on-the-job learning, and continuously improve the level of law enforcement and tax payment services. At the same time, actively carry out the construction of a whole-system learning organization, form a team learning model, cultivate diversified learning carriers and forms, realize work-oriented learning, and learn by doing, thus forming a good learning atmosphere among cadres and workers. (2) Innovating the concept of cadre training. On the basis of seriously investigating the training needs of cadres, we should grasp the characteristics and individualized needs of cadres and constantly innovate the concept of cadre education and training. First, we must highlight the demand orientation of cadre training. Adapt to the education and training under the new situation, adjust the focus of education and training in time, and shift from general tax business knowledge training to tax business demand training. The establishment and adjustment of training focus should reflect the guiding ideology of demand-oriented, not only pay attention to the mastery of cadres' professional knowledge, but also pay more attention to the improvement of their practical work ability, so as to make the training work more in line with the actual tax work. Second, we should pay attention to the demand investigation of cadre training. Carefully classify, summarize, and scientifically analyze the investigation of the absence of cadres and workers, incorporate the absence training projects that cadres and workers reflect relatively concentrated and urgent needs into the centralized training activity plan, organize and implement the education and training of cadres and workers in a targeted manner, and effectively guarantee the quality and efficiency of demand-oriented personalized education and training. According to the needs of cadres and workers, combined with the actual work, while paying attention to the training of tax business knowledge, the construction of a clean government, government work, tax culture and other related content will be included in the key content of education and training. Really teach students in accordance with their aptitude. (three) highlight the personality characteristics, make the education and training work vivid and solid. When organizing education and training, we should pay attention to innovative training methods, broaden training channels, enhance the attractiveness of training work, and effectively improve the training effect. First, open training should be conducted. Pay attention to changing the practice of closed-door training in the past, insist on going out and inviting in, advocate the style of study of learning first and then lacking, and determine the content of education and training based on the needs of work and the needs of cadres and workers. Focus on humanities lectures and team execution, guide cadres to further clarify their responsibilities from different aspects and angles such as morality, behavior and emotion, cherish their current work and life, and be kind, diligent, patient, generous and bright. Second, we should solve the problem of disjointed learning and application, and change from one-way teaching to two-way interactive communication. Realize independent learning of cadres, fully mobilize students' enthusiasm, initiative and creativity, realize information complementarity between teachers and students, cadres and cadres, enjoy experiences, inspire each other, promote each other and improve each other, make full use of teaching methods such as communication and case teaching, and theoretical training and practical training should complement each other. It is necessary to effectively improve the quality and effect of all kinds of training at all levels. Third, we should expand training methods and actively carry out online tax school training. Fully relying on the effective platform of online tax school, local tax cadres selectively study related courses according to their own needs. The study content of online tax school emphasizes the professionalism of different posts, and sets up different question banks according to the requirements of administration, collection and management, legal system and finance, which fully embodies the different characteristics of training. Fourth, we should strengthen self-study. By formulating effective measures, we encourage everyone to use their spare time to learn tax business knowledge by themselves, and actively participate in the examinations of professional titles, academic qualifications and qualification certificates to improve their academic level. (4) Improve the training mechanism and improve the learning enthusiasm of cadres and workers. It is necessary to further innovate the assessment and incentive mechanism on the existing basis, further improve the assessment and incentive mechanism of education and training, and give play to the guiding role of assessment in education and training. Improve the reward mechanism for professional post experts, give certain material rewards to those who have achieved good results or achieved good rankings in competitions, training and selection, and encourage everyone to learn business knowledge well. Give preferential treatment to high-quality talents in economic treatment, encourage cadres to stand on their posts and consciously improve their own quality. It is necessary to link the training results with the assessment and promotion, and promote local tax cadres to actively participate in study and training.