税收业务题库是指在税收检查、稽查工作中,搜集整理具有代表性、典型性的案例及有关资料的归类集中。随着经济形势的不断发展,税收已介入社会经济生活的各个方面,税务检查的内容也愈来愈复杂,这就对税务专管员的业务素质提出了更高的要求。新上岗专管员的查帐技术亟待提高,老专管员的知识也需要更新。笔者认为,运用税收业务题库里有代表性、典型性、实用性的案例和资料培训干部,是提高税务专管员业务素质的有效途径。一、税收业务题库是新上岗人员查帐入门的向导。由于新上岗的专管员,没有多少实践经验,一提起查帐,便感 Tax business questions bank is in the tax inspection, inspection work, collect and organize representative, typical case and the relevant data classified. With the constant development of the economic situation, the tax has been involved in all aspects of social and economic life, and the content of the tax inspection has become more and more complicated. This poses higher requirements on the professional qualifications of tax administrators. Appointment of new job-seekers need to be improved audit techniques, the knowledge of the old specialist also need to be updated. The author believes that the use of tax business questions in the representative, typical, practical cases and information to train cadres, tax managers to improve the professional quality of the effective way. First, the tax business questions bank is the new staff entry audit guidance. As the new job-seekers, there is not much practical experience, check-up mention, they feel