会计专业学生纳税申报能力培养内容研究

在纳税实务工作中,多数会计主管认为纳税申报能力就是填写纳税申报表的能力,这种观点影响了部分高校对会计专业学生纳税申报能力培养内容的确定。针对这种情况,本文详细阐述了纳税申报能力实际上是一项综合能力,它不仅仅要求纳税申报人员能够填写纳税申报表,还要求纳税申报人员具备申报税种、计税依据和税率的确定能力,应纳税额的计算能力,减税免税的确定能力,涉税会计账户的设置能力,以及顺利完成纳税申报程序的能力。

In the work of paying taxes, most of accounting supervisors believe that ability of declaring taxes were ability of filling tax form. A lot of universities have been influenced by the point of view, and then they determined the substance of education about ability of declar- ing taxes that the students of accounting profession should be equipped with. In connection with this situation, this thesis expounds that ability of declaring taxes is a synthesized ability, it comprises not only the ability of filling tax form , but also the ability of declaring items of taxation, the ability of determining the basis of calculating Scot and tax rate, the ability of determining the policy that can decrease or avoid Scot, the ability of setting up accounts touched upon taxes, and the ability of smoothly completing the procedures of declaring taxes.