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税务会计是一门融合税收法律制度和会计核算于一体的边缘学科,是一门操作性、技术性强的学科。尤其是2011年营业税改增值税改革试点以来,随着会计制度和税制改革的不断深入,国家和企业需要大量的应用型、复合型税务会计人才,借此契机,税务会计课程教学可以进一步改革,深化实践教学模式探索,以达到提高课程教学质量,增强学生实践应用能力的目的。培养出既掌握会计专业理论,又熟悉税法实务操作的专门人才。
Tax accounting is an edge discipline integrating tax legal system and accounting. It is an operational and technical discipline. Especially since the VAT reform pilot of VAT reform in 2011, with the continuous deepening of accounting system and tax system reform, countries and enterprises need a large number of applied and complex tax accounting talents. Taking this opportunity, tax accounting teaching can be further reformed, Deepen the exploration of practical teaching mode so as to achieve the purpose of improving the quality of teaching and enhancing students’ practical ability of application. Train professionals who not only master the accounting profession theory, but also familiar with tax law practice.