税务会计是社会经济发展到一定阶段的产物,是适应纳税人经营管理的需要,从财务会计、管理会计中分离出来的,并将会计的基本理论、基本方法同纳税活动相结合而形成的一门边缘学科,是融税收、法令和会计核算为一体的专门会计,在中职财会类专业中开设税务会计课程显得十分必要。本文从课程教学的角度来进行探索和研究。 Tax accounting is a product of social economic development to a certain stage, is to adapt to the needs of taxpayers management, from financial accounting, management accounting, separated, and the basic theory of accounting, the basic method of tax activities combined with the formation of a The edge of the door discipline, tax revenue is collected, laws and accounting and accounting as one of the specialized accounting, tax accounting courses in vocational finance classes in the establishment of a very necessary. This article explores and studies from the perspective of curriculum teaching.