全面“营改增”阶段财会专业教学问题初探——以四川工商学院为例

A Tentative Study on the Teaching of Accounting Major in the Period of ＂Reform and Increase＂ --Take Sichuan Technology and Business University as an example

从2016年5月1日开始，我国已经全面进入“营改增”阶段，营业税从此退出我国历史舞台。伴随着新政策的出台，应在本科独立院校《税法》、《税务会计》等相关专业课程教学工作中做好“营改增”相关知识的衔接，使学生更加深刻理解我国实行“营改增”的深远意义，掌握“营改增”后增值税的相关计算，作为税法以及税务会计等学科的专业教师，则必须调整教学方法，调整教学的重难点，保证教学内容与时俱进，培养更适应未来社会需求的应用型人才。

From May 1,2016,China has entered the ＂camp to increase＂ stage,business tax from the stage of our history.With the introduction of the new policy,we should do a good job in the course of ＂Tax Reform＂,＂Tax Accounting＂, ＂Tax Accounting＂ and other relevant professional courses,so that students can understand more deeply the ＂ It is necessary to adjust the teaching methods,adjust the teaching of the difficult and difficult to ensure that the content of teaching with the times,in order to improve the quality of teaching and learning,Training more suited to future social needs of applied talents.