高职《税务代理实务》课程实践教学研究与应用

The tax agent practice course in higher vocational education practical teaching research and application

《税务代理实务》作为一门高职高专院校税务专业开设的核心课程需要大力提高其实践教学力度,以适应经济社会对专业人才的要求。其实践教学应紧密结合社会需求,关注税收法规的发展变化,体现以学生为本的实践教学理念,并采用个性化的教学方法实施实践教学,以彰显教学特色。对提高学生税务代理能力,具有极强的推动作用。

the practice of tax agency as a tax professional in higher vocational practice teaching courses in core needs to greatly improve its efforts to adapt to the economic and social requirements for professionals. Their practical teaching should be closely combined with social needs, focusing on developments in the tax laws, reflects the student - oriented teaching idea and personalized teaching practice teaching method used to reinforce the teaching. Practical teaching and organization systems including the training processes, training database, standard of practice teaching course （ including training projects and practical content, etc）, training instructions, practice teaching reports. Systematic, three -dimensional system of practice teaching to improve students ＂ability of tax agent, a strong boost.