强化区域产业优势的高职税务校本教材开发研究

师璇+孟红艳+马殿平

摘 要 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。

关键词 区域产业优势 高职院校 税务校本教材

中图分类号：G712 文献标识码：A

Development of Vocational School Tax Textbook to

Strengthen Regional Industrial Benefits

SHI Xuan， MENG Hongyan， MA Dianping

（Baoding Vocational and Technical College， Baoding， Hebei 071051）

Abstract 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 highlight 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 geographical scope of this reality， adding provincial tax law interpretation of specific provisions in the textbooks； it allows students 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.

Key words regional industrial benefits； vocational college； tax textbook

1 强化区域产业优势的高职税务校本教材开发的意义

开发强化区域产业优势的高职税务校本教材，是高职院校税务专业校本特色化发展的重要组成部分，不仅有利于弥补“全国高职高专通用教材”不足的现实需要，对于职业教育课程改革与创新更加具有重要的理论意义和应用价值。开发适合于河北省区域范围的高职税务校本教材，对于增强高校教育与就业行业需求的结合程度、提升高职院校学生的实践能力培养水平、使学生明确河北省税收立法解释在实务领域的具体应用等诸多方面，都具有重要的基础性作用。

2 高职院校税务通用教材现存主要问题述评

2.1 未突出省域产业优势，不能体现高职院校强调职业技能培养的办学特色