2017年金税三期上线,意味着税务大数据时代的开启。金税三期能精准定位纳税异常,国地税合作精准定位纳税异常,使得发票开具越来越严格,企业虚开发票的风险与日俱增。金税三期系统让税收征管效率呈现几何级倍增,强大到可以让逃税者无处遁形。这使得企业财税人员的工作面临翻天覆地的变化,并遇到了前所未有的考验。目前高校税务实践教学环节仍然比较薄弱,不能适应社会需求。本文结合笔者的教学经验,介绍项目教学法在《税务实训》实践教学中的运用。 Three gold tax 2017 on the line, which means the era of tax big data to open. The third phase of the Golden Tax can accurately locate the tax abnormalities. The cooperation between the State Administration of Taxation and the local tax authorities accurately locates the tax payment anomalies, making the issuance of invoices more and more stringent. The risks of falsifying invoices by enterprises are increasing day by day. Golden Tax III system to make tax collection efficiency geometric level doubled, so powerful that tax evasion can nowhere to hide. This makes tremendous changes in the work of corporate tax officials, and encountered an unprecedented test. Currently tax practice teaching links in colleges and universities are still relatively weak and can not meet the needs of society. Based on the author’s teaching experience, this article introduces the application of the project teaching method in “tax training” practice teaching.