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Ontology methods, construction of the repository is divided into knowledge acquisition and knowledge representation. If you want to break through the limitations of information retrieval. Should get the computer to have the ability of automatic query, understand and information retrieval. Can first establish a common vocabulary used in the tax area. Assisted by experts in the field, giving the corresponding relationship between terms, and computer processing to these terms by the reaction of action (rules). To achieve computer automatic processing capacity. Therefore, how to build domain knowledge base for the subject of this paper to explore. The method of ontology development for the National Science Council of the technologies. "National Digital Archieves Program (NDAP)". Application in the professional field of knowledge, is the first step in the development of ontology approach. And a can be used in all areas of ontology, knowledge by the knowledge engineer to convert the ontology. But to accomplish this function, standardization of ontology is very important. This study will first explore the development of the tax status of the knowledge base. Second, how to use the ontology to build the tax knowledge base.