赛教融合驱动智慧税务人才培养：税法实践教学改革路径研究

Competition-Education Integration Driving Smart Taxation Talent Cultivation: A Study on the Reform Path of Tax Law Practical Teaching

摘要: 当前高校税法课程在教学中存在课程定位不明确、教学目标单一、教材滞后和教学方法粗糙等问题。为落实教育教学改革、强化实践育人、培养创新型人才的要求，本文以“全国本科院校税收风险管控案例大赛”“‘衡信杯’大学生智慧税务大赛”税法学科竞赛为抓手，从内容重构、教学方法创新、实践平台建设、师资队伍建设等方面对税法教学进行探索，并提出可行的实施路径和保障机制，以完善“以赛促教、以赛促学、以赛促改”的税法实践教学。

Abstract: Currently, tax law courses in higher education face issues such as unclear course positioning, overly simplistic teaching objectives, outdated textbooks, and rough teaching methods. To fulfill the requirements of educational reform, strengthen practice-based education, and cultivate innovative talents, this paper takes the “National Undergraduate Tax Risk Control Case Competition” and the “‘Hengxin Cup’ College Student Smart Taxation Competition” as entry points. It explores innovations in tax law teaching through content restructuring, the adoption of novel teaching methods, the development of practical platforms, and the enhancement of faculty competence. Feasible implementation pathways and supporting mechanisms are proposed to refine the practice-based teaching model of “promoting teaching through competition, promoting learning through competition, and promoting reform through competition”.