由于种种原因,财税文书不规范问题较为严重,直接影响和制约着财税文书档案的保存和利用。一、财税文书的不规范问题 1、主题词标引不准确。有的使用不规范的词,如《×省财政厅关于加强粮食补贴基金征收入库的通知》一文,将“粮补”作为一个主题词标准;有的词并没有表达文件主题,而选用为主题词,如×市税务局的《转发〈省税务局关于工业品下乡有关税收问题的通知〉的通知》,所用的主题词是“转发文件 通 Due to various reasons, the problem of non-standard fiscal and taxation documents is more serious, which directly affects and restricts the preservation and utilization of taxation documents. First, fiscal and tax instruments do not regulate the problem 1, keyword indexing is not accurate. Some use of non-standard words, such as “× Provincial Department of Finance on strengthening the collection of grain subsidy storage notice,” a text, “food supplement” as a keyword standard; some words and did not express the theme of the file, and was selected as Key words, such as the Municipal Taxation Bureau’s “Notice on Forwarding the Tax Issues Concerning the Industrial Products to the Countryside” by X Tax Affairs Bureau, the keyword used is "Forwarding Documents