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高职教育体系,旨在培养实践能力较强、适应生产发展、服务于第一线的技术型人才,而在税收领域,这种适应时代发展与建设管理的高等应用型人才,需要的是扎实的税收理论基础知识和坚实的创新实践技能。在高职教育中,税收实践性教学占据着不可替代的重要地位,与此同时,提升学生的实践能力,优化第二课堂,加强税收实践性教学改革,也是大环境下高等职业教育改革中的重要内容。
Higher vocational education system is designed to cultivate skilled personnel to adapt to the development of production and serve the first-line technical talents, and in the field of taxation, this kind of higher applied talents who adapt to the development and construction management of the times needs a solid The basic theory of tax theory and solid innovative practical skills. In the higher vocational education, the tax practice teaching occupies an irreplaceable important position, at the same time, enhance students’ practical ability, optimize the second classroom, strengthen tax practical teaching reform, but also under the environment of higher vocational education reform important content.