中等职业教育教材改革是职业教育教学改革的重要环节,针对目前中等职业学校《税收基础》教材中存在着更新不及时、重理论,轻应用、内容过于死板僵化、自成一体,未能和会计知识相互联系等问题,提出了解决问题的思考与对策。 The reform of teaching materials of secondary vocational education is an important link in the teaching reform of vocational education. According to the existing teaching materials of “taxation basis” in secondary vocational schools, there are some problems such as improper updating, heavy theory, light application, overly rigid, self-contained, Knowledge and other issues related to each other, put forward the thinking and countermeasures to solve the problem.