(A) the ideological understanding is not fully in place. The main manifestations are as follows: some cadres think that training is to meet the needs of work, and naturally they will learn by doing without spending too much energy on training; Some cadres think that self-study can replace training, especially now that information network technology is becoming more and more popular and the channels for acquiring knowledge are becoming more and more diversified, there is no need to spend a lot of time on special training; Some cadres think that training will delay work, and those who send more will send less; Some cadres think that the purpose of participating in training is to promote reuse or mix diplomas, so they hold a coping attitude that has little effect on promotion or promotion, and have no enthusiasm and purpose at all; Some people think that their knowledge and ability are enough, and training is of little help to them, so there is no need to continue to participate in training. Under the control of these misconceptions, a few cadres are unwilling to participate in training; Although some cadres have been arranged to participate in the training, their initiative and enthusiasm for learning are not high. During the training period, they are often limited to attending classes and listening to lectures, unwilling to think positively about problems, unwilling to complete the learning tasks assigned by the training teachers, and not seriously discussing and communicating, and often just deal with things. Some people even missed classes for no reason and did not take part in the study. Especially in correspondence classes, some students do not attend face-to-face lectures on the grounds of busy work, and some are not serious about attending face-to-face lectures and do not take the initiative to learn. Students' negative learning attitude affects the quality of training to some extent. (two) the level of teachers can not fully meet the training needs. Judging from the current situation of tax cadres, their academic qualifications are generally high and their work experience is relatively rich. There are more and more channels for cadres to obtain information and learn knowledge, and their learning ability is getting stronger and stronger. In this context, the purpose of many cadres to participate in training is very clear, that is, to solve the important problems they encounter in their work and life through training and learning, so as to improve their abilities. However, in this respect, the needs of students are often the weak link in some of our training teachers. Judging from the current situation of teachers in training centers, most of them become training teachers directly after graduation from colleges and universities. Although they have a profound theoretical foundation, they lack practical experience in tax workflow. Moreover, they were originally engaged in general education, without special training skills, and the rules of cadre education and training are still being explored. In this case, the quality of cadre education and training will inevitably be affected. (3) There is a certain gap between the contents and methods of training and the requirements of trainees. Although our training project development is designed on the basis of in-depth investigation and research. However, there will inevitably be a gap between the arrangement of training content and the requirements of students. Mainly manifested in: the training content system focuses on theory and knowledge, while what students want in training is practicality and operability, that is, solving problems encountered in business work. Because our teacher has no actual contact with tax business, he doesn't know much about the possible problems in tax work, and he only goes from theory to theory or hypothesis in teaching. This situation obviously has a certain gap with the learning purpose of cadres demanding to improve their ability. In addition, from the perspective of training methods, most students now want teachers to adopt interactive and experiential training methods such as case analysis and scenario simulation, and the use of these methods cannot be separated from tax practice. Especially case analysis and scenario simulation, it is unconvincing without personal experience. Besides, none of our teachers have received special training in modern training methods. Although efforts have been made to explore and try, it may take some time for teachers who have not been trained in case teaching and scenario simulation teaching to receive good results.