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随着我国加入WTO和市场经济的发展,我国税收法律制度也应当适应时代发展的需要而不断完善并尽快与国际接轨。税法在现实生活中的重要性日益凸显,目前国内高等教育发展现状的下,大众化高等教育前提下高等应用型人才的培养模式受到普遍关注,税法教学也应随法律制度的完善并结合本校学生(应用型人才培养)特点而不断进步完善。
With China’s accession to the WTO and the development of the market economy, China’s tax legal system should also be constantly improved to adapt to the needs of the development of the times and meet international standards as soon as possible. The importance of the tax law in real life has become increasingly prominent. Under the current situation of the development of higher education in China, the training model of higher-level applied talents is generally noticed under the premise of popularized higher education. Tax law teaching should also be improved with the improvement of the legal system, Application-oriented personnel training) features and improve progress.