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随着经济的发展,会计的社会地位突显,纳税人数量的增加,税收规模的不断扩大,会计和税收法律制度的不断改革和完善,税务会计逐渐被人们认识。税务会计的作用在经济发展中凸显,它对企业的生产经营有重要的影响作用,在企业的地位举足轻重,社会对税务会计人才有旺盛的需求。如何培养出实际工作岗位需要的应用型人才,是职业类院校《税务会计》课程教学的最终归结点,本文从课程特点和中职类学生实际情况为出发点,以消费税税额计算、申报和会计处理为例,对《纳税核算与申报》课程教学实践进行研究。
With the development of economy, the prominent social status of accounting, the increase of the number of taxpayers, the continuous expansion of the tax scale, the continual reform and improvement of accounting and tax legal system, and the gradual recognition of tax accounting. The role of tax accounting in economic development highlights, it has an important impact on the production and operation of enterprises, plays a decisive role in the enterprise, the community has a strong demand for tax accounting talent. How to cultivate the practical talents needed by practical jobs is the ultimate conclusion of teaching “tax accounting” in vocational colleges. Based on the characteristics of the courses and the actual conditions of students in secondary vocational schools, this paper uses the consumption tax, tax declaration and accounting As an example, the “tax accounting and reporting” course of teaching practice.