第五部分笔者对改善基层税收计划工作进行了论述，提出了六条意见，即：坚持正确的税收指导思想；

Part five The author has put forward six suggestions to improve the planning work of tax revenue at the basic level, i. e. : Adhere to correct tax revenue guidelines;

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第六条注册会计师应当获取充分、适当的审计证据，以得出合理的审计结论，作为形成审计意见的基础。

Article 6 Certified Public Accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable audit conclusion, which will constitute the basis of auditors' opinion.

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