税务会计是一门实践操作技术性非常强的学科,它包含了税收法律制度和会计核算两部分,在人才素质上的要求相对较高,它是复合型人才的培养依据。自2011年,国家将营业税改为增值税改革试点以来,税收制度全面改革,致使社会、企业对应用型、复合型的税务会计人才需求量比较大。而传统的税务会计课程教学又无法与社会发展相适应,因此,培养一批既掌握会计专业理论,又熟悉税法实务操作的专门人才是税务会计教学的核心目的。下面就营改增背景下税务会计课程实践教学的深化做以分析探讨。 Tax accounting is a highly technical subject with practical operation. It contains the tax legal system and accounting. It requires relatively high quality of talents and is the basis for the cultivation of compound talents. Since 2011, when the state changed the sales tax to a pilot VAT reform, the tax system has been fully reformed, resulting in a relatively large demand from the society and enterprises for both applied and complex tax accounting talents. However, the traditional teaching of tax accounting courses can not adapt to the social development. Therefore, it is the core purpose of tax accounting teaching to train a group of specialized talents who not only master the theory of accounting profession but are also familiar with tax law practice. The following changes in the tax reform under the tax accounting courses practical teaching to do to deepen analysis and discussion.