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随着法制社会的规范化进程的深入发展和税务部门征收管理力度的加强,税务行为与企业经营管理活动关系将日趋密切,社会对能独立处理各种涉税事物的会计专业人才的需求也越来越迫切。基于对高职院校会计专业税收教学课程现状的调查分析,开展高职院校会计专业税收课程改革的初步研究,以满足社会对本专业人才的应用需求。
With the deepening of the process of standardization in the legal system and the intensification of tax collection and administration, the relationship between tax behavior and business operation and management activities will become closer and closer, and the demand for accounting professionals who can handle all kinds of tax-related matters independently will also increase The more urgent. Based on the investigation and analysis of the status quo of taxation teaching courses in accounting major in higher vocational colleges, a preliminary study on taxation course reform of accounting major in higher vocational colleges is carried out to meet the application needs of the society for the professionals.