浅谈高职院校《纳税实务》课程教学现状与改革

Talking about the Current Situation and Reform of the Course Teaching of “Tax Practice” in Higher Vocational Colleges

伴随我国税收制度的不断改革与完善,市场化水平的逐步提高,《纳税实务》课程在高职院校财会专业教学体系中的重要性日益凸显。然而,大多数高职院校在开设这门课程时,仍存在重理论偏实践、教材落后、教学手段单调、考核方式单一等问题。针对这些问题,应当加强教学设计、理念、内容、考核方法等多方面的改革和创新,提升教师的专业技能,将企业对职业能力和思政品德的需求融入《纳税实务》课程教学,以进一步提高教学质量,培养高素质的应用型人才。

With the continuous reform and improvement of my country's tax system and the gradual improvement of the level of marketization,the importance of the“Tax Practice”course in the teaching system of accounting majors in higher vocational colleges has become increasingly prominent.However,when most vocational colleges offer this course,there are still problems such as emphasis on theory and practice,backward teaching materials,monotonous teaching methods,and single assessment methods.In response to these problems,it is necessary to strengthen the reform and innovation of teaching design,concept,content,assessment methods,etc.,improve teachers'professional skills,and integrate the needs of enterprises for professional ability and ideological and political morality into the teaching of the“Tax Practice”course,so as to further Improve teaching quality and cultivate high-quality applied talents.