随着我国社会主义法制建设的不断完善,社会各行各业也要求其从业者遵循相关行业的法律法规,以保障整个社会的正常运行。而会计作为企业会计行为的承担者,其对税法的掌握程度对企业的守法经营和科学发展来讲有着非常重大的影响,因此,我们需要会计从业者熟练掌握税法知识。高职学校作为职业化人才培养的重要阵地,其培养出来的会计人才主要输送往会计人才需求量大的中小企业,所以其教学方法、教学内容等都需要根据中小企业的需求来合理安排。因此,我们很有必要基于中小企业的需求来对高职会计专业税法教学进行探索,以为高职税法教学提供新的教学模式。 With the continuous improvement of China’s socialist legal system, all walks of life in society also require their practitioners to follow the laws and regulations of relevant industries so as to ensure the normal operation of the entire society. Accounting as an undertaker of corporate accounting behavior, its mastery of the tax law has a very significant impact on corporate law-abiding operations and scientific development, therefore, we need accounting practitioners to master tax knowledge. As an important position for professional personnel training, vocational accounting personnel trained mainly for small and medium-sized enterprises with large accounting talents demand, so their teaching methods and teaching contents need to be reasonably arranged according to the needs of small and medium-sized enterprises. Therefore, it is necessary for us to explore the teaching of tax law in higher vocational accounting based on the needs of SMEs, in order to provide a new teaching mode for higher tax teaching.