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应用型独立本科院校是近年来我国高等教育中异军突起的一种新兴教育力量,其最大的特点就是在学历上是本科层次教育,在培养目标方面,要突出实践教学,兼有传统本科院校和高职院校的共同特点。税务会计是指会计工作按照税制的要求进行会计核算时,对各种税金的计算、申报、缴纳等进行会计处理的规范、要求和方法。实践教学是各级院校都强调的重要教学内容,也是提高学生实践能力的最重要的手段之一,本文着重讨论如何搞好《税务会计》课程的实践教学。
Applied independent undergraduate colleges and universities in recent years, the sudden emergence of a new force in education, and its greatest feature is the education of undergraduate level education, training objectives, we must highlight the practice of teaching, both traditional undergraduate colleges and universities And the common features of higher vocational colleges. Tax Accounting refers to the accounting work in accordance with the requirements of the tax system for accounting, the various taxes on the calculation, reporting, payment and other accounting standards, requirements and methods. Practice teaching is an important teaching content emphasized by all levels of colleges and universities. It is also one of the most important means to improve students’ practical abilities. This article focuses on how to do a good job of “tax accounting” course practice teaching.