当前《税务会计》课程教学存在与其他课程内容重复,实践教学薄弱,以及“营改增”的冲击等问题。针对这些问题,本文提出了整合教学内容、加强实践教学的具体对策,以及面对“营改增”要加快研究步伐、尽快形成成熟的教学内容的建议,以期提高当前高校的《税务会计》课程教学水平。 At present, there are such problems as the teaching of “tax accounting” course overlapping with other courses, weak practice teaching and the impact of “battalion change”. In response to these problems, this paper puts forward specific measures to integrate teaching content and strengthen practical teaching, as well as the proposal of speeding up the pace of research and expediting the formation of mature teaching contents in order to improve the current tax accounting Course teaching level.