税务专业实践教学体系的构建

On the Building of Practical Teaching System in Taxation Specialty

实践教学作为本科教学中必不可少的环节,对培养大学生的实践动手能力有重要的意义,同时实践教学也是学校连接社会的重要桥梁。从社会需求来看,税务机关和企业都需要既有扎实的税收理论基础又有实际操作能力的税务人才。而目前高校税务实践课程的建设不能满足社会需求,也没有形成体系,笔者就这一问题提出了一些建议。

As a necessary factor in undergraduate teaching, practical teaching is of important significance to the cultivation of college students＇practical manual ability. Meanwhile, practical teaching is also an important bridge be- tween school and the society. According to social demand, both the taxation agencies and enterprises need taxation talents with both solid taxation theoretical theory and practical manual ability. However,at present,the construction of taxation practical course cannot satisfy social demand. This paper puts forward some suggestion on it.