税收日益影响着社会经济和人民生活,税法的持续更新也为税法教学带来了诸多困扰。本文在分析了高职税法教学中存在的两个矛盾后,提出了税法教学要遵循一定的规律,认为掌握并灵活运用税法要素是教好、学好税法的“金钥匙”。税法要素的应用不仅要求面面俱到,而且要求井然有序。教师在税法教学中必须指导学生综合应用税法要素,理解并应用税法条文,正确履行纳税义务,维护纳税人权利。 Tax revenue increasingly affects the social economy and people’s livelihood. The continuous updating of the tax law has also caused many troubles for tax law teaching. After analyzing the two contradictions existing in the teaching of tax law in higher vocational colleges, this paper puts forward that the teaching of tax law should follow certain rules and believes that it is the golden key to teaching and learning the tax laws to grasp and flexibly use the elements of tax law. The application of the tax law requires not only exhaustive but also orderly. Teachers in the tax law teaching must guide students to comprehensively apply the elements of tax law, understand and apply the provisions of the tax law, the correct performance of tax obligations, and safeguard the rights of taxpayers.