职业能力培养目标下高职院校《税费计算与申报》课程标准制订研究

Study on the Establishment of Course Standard of Tax and Fee Calculation and Declaration in Higher Vocational Colleges Aiming at Training Vocational Ability

本文从职业能力培养目标的必要性出发,分析目前高职院校财会专业《税费计算与申报》课程的现状与存在的问题,提出高职院校《税费计算与申报》课程标准制定的建议。

Starting from the necessity of training vocational ability,this paper analyses the current situation and existing problems of Tax and Fee Calculation and Declaration of accounting major in higher vocational colleges,and puts forward some suggestions on establishing the curriculum standard of Tax and Fee Calculation and Declaration in higher vocational colleges.