应用经济学学科下设置财政学本科专业的同时仍然有必要设置税务本科专业,主要缘于:“税务”的深刻内涵与广泛的外延已经不能充分包涵于财政学专业中。设置“税务”本科专业的意义在于有助于应用经济学学科高品质、全方位发展,顺应社会发展趋势,符合中国和区域人才需求规律,体现高校办学优势和特色,同时也是本科教育与研究生教育对接的基础。 Under the discipline of applied economics, there is still a need to set up a bachelor’s degree in finance while setting the bachelor’s degree in finance, mainly due to the fact that the profound connotation and extensive extension of the taxation can not be fully included in the major of finance. The significance of setting the “tax” undergraduate major is to help apply the subject of economics to high quality and all-round development, conform to the social development trend, conform to the law of demand in China and the region, embody the advantages and characteristics of running a university, and also provide undergraduate education and Postgraduate education docking basis.