基于OBE理念的税费计算与申报课程教学改革研究

中图分类号：G712

文献标识码：A DOI：10.16400/j.cnki.kjdk.2025.28.011

Research on the Teaching Reform of the "Tax Calculation and Declaration" Course Based on the OBE Concept

MEILin

（ChangjiangPolytechnic，Wuhan，Hubei）

AbstractThecourseof Tax Calculation and Declaration aims to cultivate key vocational skils for students majoring inbigdataandaccounting intaxrelatedpositions.Itisacourse thatclosely integrates theoryandpractice.Thearticle is basedonthe teachingstatusofthecourseofbigdataandaccounting taxcalculationanddeclaration，analyzes the existing problems inthe course teaching，and combines the OBEconceptto propose teaching reform measures from five perspectives： teaching objectives，teaching design，teaching content，teaching methods，and teaching evaluation， starting from students' learning outcomes.

KeywordsOBE;Tax Calculationand Declaration;teachingreform

涉税业务是企业财务人员的重要工作任务之一，大数据与会计专业学生需掌握的涉税业务处理能力包括税费计算能力、纳税申报缴纳能力、税收筹划能力，等等。（剩余4343字）