结合增值税转型改革完善税收课程教学内容

增值税转型改革揭开了我国新一轮税制改革的序幕，中共十八大明确提出了税制改革目标。未来五年财税体制改革将成为我国经济体制改革的一项重要内容。当前我国高等学校税收课程所采用的教材基本上是基于1994年税制改革时所建立的税收体系为内容编写的，如何有效地将最新的有关税改的内容、意义充实到现有的教材和教学中去，让学生能够深入了解增值税转型改革的必要性和对经济发展的影响，具有十分重要的意义，同时也对我们当前的教学提出了新的要求。

Perfect the Content of the Tax Course Based on VAT Transition Reform

VAT transition reform discloses the prelude of new tax reform. The Eighth National Congress of the CPC declared clearly the target of tax reform of China. Finance and tax structural reform will be the key content in the next five years. Because the present teaching material was compiled based on tax structural reform in 1994 ,it is very important that put the latest tax reform content into the tax course, and let students understand the necessity and influence of VAT transition reform.