会计是一门实践性、应用性较强的学科,作为会计专业的学生,不仅要掌握基本的理论知识,还要有一定的动手能力。“纳税实务”就是要学生将课堂上学的税务理论转化成实际操作能力的课程,所以税收理论与政策的变动与更新,会对纳税实务课程的教学有很大的影响,本文就“全面实施营改增”对目前部分纳税实务课程的影响进行探讨。 Accounting is a practical, applied disciplines, accounting major as a student, not only to master the basic theoretical knowledge, but also have some practical ability. “Taxpayer ” is to require students to class tax theory into practical ability, so the tax theory and policy changes and updates, tax practice courses will have a great impact on teaching, this article The full implementation of battalion reform "on the current part of tax practice courses to explore.