文章主要通过对比分析法及水平分析法对税务代理实务教学过程中广泛存在理论与实务脱节问题进行探讨,最终得出税务代理实务理论教学结合报税实践操作的教学改革意见,学生学以致用,促进税务代理人才质量培养,最终影响使税务代理行业健康发展。%This article mainly through the comparative analysis and level analysis to Tax Agency Practice widely exist in the process of teaching the course to discuss the problem of disconnection between theory and practice ,finally it is concluded that the‐ory teaching of the tax agency practice combined with tax practice teaching reform opinions ,students to practice ,promote the tax agency personnel quality training ,ultimately affect the healthy development of tax agency industry .
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