《税收基础》是中职学校会计专业的一门重要的专业基础课程。教学中,普遍存在与企业实际工作脱节、教法单一、学生实践能力不强等问题。为此,提出参与式教学法在税收课程的应用,从课堂、社会实践等方面进行实践,其教学效果显著。 “Tax Basis” is an important professional foundation course of accounting major in secondary vocational schools. Teaching, the prevalence of out of touch with the actual work of enterprises, teaching a single, poor students practice ability and other issues. For this reason, put forward the application of participatory teaching method in the taxation course, practice from classroom, social practice and so on, its teaching effect is remarkable.