企业纳税申报在教学中的方法研究

Enterprise tax declaration in the teaching of research methods

高职高专教学课程体系中,对纳税申报方面知识在税收、税法等相关课程中涉及到的内容很少,但是在企业从事财务会计工作中,不仅需要向企业或其他外部主体提供反映企业财务状况、经营成果和现金流量等方面的信息,还需要对外向主管税务机关进行纳税申报等工作。针对财务会计专业的学生在企业纳税申报方面经验不足,在教学中强化企业纳税申报实训,理论联系实际,增强学生动手能力的培养。

In the teaching curriculum system of higher vocational school, there was only a little content in tax, tax law and other related courses involved about the knowledge of tax declaration. However, when engaged in financial and ac- counting work in enterprise, not only the information about the enterprise financial position, operating results and cash flows, etc should be provided to the enterprise or other external subject, but the tax declaration work also needed to be done to the out competent tax authorities. For students of financial accounting professional lack of the experiences of enterprise tax declaration, we strengthened enterprise tax filing theory with practice in teaching and enhanced students＇ practice abilities.