CAJ | 학술논문

目前我国高职院校使用的税务教材基本上都是全国通用教材，开发高职税务校本教材是提高河北省域税务教学质量的当务之急。高职院校的人才培养突出实用性，应立足河北省区域产业特征在有限的教学安排中确定教材重点。并应着眼高职院校学生主要以本省范围作为就业的地域这一现实，在教材中加入省域税法解释权的具体规定，使得学生有具体明确的税务规则可循。同时，高职院校适宜发挥校企合作、教师挂职锻炼的优势，编写具有工作实践性的鲜活案例以弥补税务类学生在实习中难以进入本专业岗位的客观现实。
목전아국고직원교사용적세무교재기본상도시전국통용교재，개발고직세무교본교재시제고하북성역세무교학질량적당무지급。고직원교적인재배양돌출실용성，응립족하북성구역산업특정재유한적교학안배중학정교재중점。병응착안고직원교학생주요이본성범위작위취업적지역저일현실，재교재중가입성역세법해석권적구체규정，사득학생유구체명학적세무규칙가순。동시，고직원교괄의발휘교기합작、교사괘직단련적우세，편사구유공작실천성적선활안례이미보세무류학생재실습중난이진입본전업강위적객관현실。
Our current tax materials used are basically vocational college nationwide common materials;development of school-based teaching is to improve vocational Tax Teaching Quality in Hebei domain imperative. Personnel training high-light practical vocational colleges should be determined based on regional industrial characteristics Hebei teaching materials focus on a limited arrangement. And students in vocational colleges should focus mainly in the province as employment ge-ographical scope of this reality, adding provincial tax law interpretation of specific provisions in the textbooks;it allows stu-dents have specific and clear tax rules to follow. Meanwhile, vocational colleges suitable play school-enterprise cooperation, teacher testing exercise advantages, write fresh cases have practical work of students in the class to compensate for the tax is difficult to enter the professional internship positions objective reality.