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Integrates the international economy society advancement along with China quickening as well as the market economy and the tax revenue legal environment is gradually perfect and is perfect, the tax revenue preparation's tide starts rolling to emerge China. In the Chinese tax revenue preparation's developing process, the theory research and the practice exploration is also at the initial period development phase, therefore had the problem which many urgently await to be solved. These questions involve to the government, the taxation institution, the enterprise, the tax affairs Facilitating agency and so on various aspects, has restricted our country tax revenue preparation development seriously. the tax revenue preparation takes the vigorous development in our country the new thing, urgent need community care and support. The tax revenue preparation needs to understand that cannot regard as the tax revenue preparation for drills the national tax law “the opening” the trade; The tax revenue preparation needs to encourage, as the saying goes: Follows the correct path, does not walk the dishonest ways. The tax revenue preparation urges the taxpayer to follow the correct path; The tax revenue preparation needs the standard, strengthens the related supervision, enables this newly emerging things to grow on the health track; The tax revenue preparation needs to study, is helpful to the national standard management, is helpful in taxpayer's managing finances, is helpful in the creation more public wealth. for this reason, this article mainly analyzes the reason which our country tax revenue preparation question produces, other problems which then the research solves in its process to have the question which and possibly appears, strengthens the guard, promotes our country tax revenue preparation work along the correct orbital healthy development, has certain theory significance and the practical significance.
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