纵观日前已出版的税务图书,主要存在以下几方面的问题:一是许多作者对于现行税制的理解和把握不够准确,或者掌握的资料不够全面、及时,致使这些学习材料难免存在一些疏漏和不足之处;二是绝大多数图书的读者对象是税务干部,专门为企业管理干部及办税人员写的图书寥寥无几,而且大都缺乏知识性、权威性;三是我国税收法规在不断地修订和完善,很多图书的出版发行没有连贯性,致使图书的内容不断地陈旧、过时,缺乏使用价值。企业办税亟需一部理想适用的范本作为指导和依据。 Looking at the tax books that have been published a few days ago, there are mainly the following problems: First, many authors’ understanding and grasping of the current tax system are not accurate enough or the information they have is not comprehensive enough or timely to make some omissions and deficiencies inevitable in these learning materials The second is the vast majority of readers of the book is the tax cadre, specifically for business management cadres and tax writers few books, but most of the lack of knowledge, authority; Third, China’s tax regulations are constantly revised and Perfect, many books are not consistent in the publication and distribution, resulting in the contents of the book constantly outdated, outdated, the lack of use value. Corporate taxation urgently needs an ideal template as a guide and basis.