1、1Observation on Theorypractice Teaching Mode of of Taxation Practice in Higher Vocational CollegesAbstract. Integrated teaching mode of theory and practice not only can integrate the theoretical knowledge and practical jobs， combine the theory teaching and practical teaching， but also can motivate l
2、earning interest of students and cultivate the professional skill of vocational students. Therefore， based on analyzing the advantages of integrated teaching mode of theory and practice， the paper observes the integrated teaching method of theory and practice and observes the problems. Keywords： voc
3、ational college， taxation practice， integration of theory and practice， teaching mode Taxation Practice is a core course of accounting specialty in higher vocational colleges. It has great theory and practice， and it is not appropriate to only learn theory or only hand on operation. Therefore， it is
4、 worthy for us to think how to effectively integrate the theory and practice to achieve the professional training objective of the course. Based on teaching practice of several years， implementing 2integrated teaching mode of theory and practice in Taxation Practice can achieve ideal teaching effect
5、. 1. Concept of Integrated Teaching Mode of Theory and Practice and Advantages 1.1 Concept of integrated teaching mode of theory and practice Integrated teaching mode of theory and practice is a teaching mode which integrates the theoretical knowledge and practical work post， integrates the theoreti
6、cal teaching and practical teaching， combines the classroom and training room， and integrates the theoretical teaching teachers and practical guidance teachers. Integrated teaching mode of theory and practice tries breaking through the framework of traditional teaching mode in theory and practice. A
7、nd the principles of teaching of theoretical knowledge are essentiality and enough， and skill training enhances proficiency and specification. For teaching method， it fully integrates theoretical teaching and practical work， and effectively combines theoretical knowledge and practical teaching， whic
8、h means to combine practice in theory， and understand the theory in practice. The principal line is to train professional ability， and prepare the relevant theoretical knowledge to compose teaching module. And 3a professional teacher assigns for the theoretical teaching and practice supervision， whi
9、ch not only highlight the emphasize of training operation skills of students， but also can make the students understand and master professional theoretical knowledge， and can promote the professional operation skills of students. 1.2 Advantages of integrated teaching mode of theory and practice It c
10、an stimulate the learning interest of students and give play to learning activity of students. There are two traditional teaching modes. One mode is that the teacher firstly teaches theory， and then the students make operation. The other mode is that the students firstly make operation， and then the
11、 teacher teaches theory. The teaching modes have the problems that the theoretical knowledge and practical operation is not coherent. If the teacher and students do while learning and teaching， the students have nothing to do， in which the teaching is only the thing of the teacher. Integrating the s
12、tudents into the teaching not only fully uses limited teaching time， but also ensures that the students learn for pleasure. Once the interest for profession or course of students is stimulated， the passive learning becomes active learning， and the teaching effect can be improved easily. 4It can effe
13、ctively promote the professional literacy of students. The evident feature of higher vocational education is to train professional literacy of students. Professionalism is an important feature of vocational education. Integration of theory and practice not only can integrate abstract and boring theo
14、retical knowledge into interesting practice scientifically and effectively， but also can verify in practice to make the students get perceptual knowledge in practice， and rises the perceptual knowledge into rational knowledge. It not only improve practical competent of students and improve the profe
15、ssional operation skill of students， but also can develop thinking ability of students， which can achieve significant effect. It can improve the professional literacy of teachers. In the process of integration of theory and practice， the leading status of teachers is unshakeable. It requires the tea
16、chers to have rich theoretical knowledge and skillful operating skills. Therefore， we must advance with the times， and develop teaching method and master new knowledge and new skills to meet teaching requirements and improve the teaching ability and teaching level of teachers. 2. Observation on Teac
17、hing Method of Theory - Practice 5Integration of Taxation Practice The most important difference between integrated teaching mode of theory and practice and traditional teaching mode is diversity of teaching modes. Integrating several teaching modes can achieve the teaching effect of integration， wh
18、ich really realizes integration of theory and practice. Combined with the characteristics of Taxation Practice and teaching experience of several years， the paper summarizes the following teaching methods. Theory-practice integrated situational teaching method. According to the designed teaching sit
19、uations， the professional teachers integrate the theoretical knowledge and skills into the teaching situations. For example， Taxation Practice is designed into five teaching modules according to five tax categories. Each teaching module is designed to be a situation. The value-added tax is a common
20、industrial enterprise， consumption tax is an industrial enterprise producing consumer goods， the business tax is designed to be a service industry， the enterprise income tax is very integrated， and the individual income tax is a foreign-invested enterprise with complicated personnel structure. The d
21、esigned situation for each tax should highlight the characteristics of the tax to make the students have the vivid 6feeling. Theory-practice integrated case teaching method. Integration of theory and practice requires learning theoretical knowledge in practice， which makes it important to design cas
22、es. The case not only should be the emphasis of the theoretical knowledge， but also should be the importance in practice. For example， the design of added-value tax should include important businesses relating to added-value tax. Theory-practice multimedia teaching method. Multimedia teaching method
23、 provides good teaching means for integrated teaching. It can express the teaching content to the students directly， so fully using multimedia teaching plays an important role in promoting teaching effect. When the added-value tax is reported， the process of tax declaration can be played in video， w
24、hich makes the students operated by simulating tax system. 3. Problems of Practice- Theory Integrated Teaching of Taxation Practice Course Developing subjective initiative of students is the premise of implementing practice-theory integrated teaching. Generally speaking， the greater the learning ini
25、tiative and subjectivity of the students is， the greater the thirst for knowledge， 7confidence， exploration and creativity of students is， and the better the learning effect is. The teaching of the teachers is for the learning of the students， in which the teachers are only the leadership， and the s
26、tudents are the subjects. In the teaching process of theory-practice integration， we must fully mobilize the initiative and enthusiasm of students. The traditional teaching mode not only cant stimulate the learning interest of students， but also cant achieve ideal teaching effect. Effective integrat
27、ion of theory and practice is the key to implementing integration of theory and practice. How to effectively combine theoretical knowledge and practical work post， and integrate theoretical teaching and practical teaching to realize real integration of theory and practice is worthy of research. For
28、different majors and courses， implementing integration of theory and practice is different. The similarity is to focus on practical work post. For example， the course of Taxation Practice can be designed according to tax declaration of accounting position of enterprises. The teachers and enterprise
29、experts research， perfect and implement the teaching mode of practice-theory integration together. High-quality professional teacher is the guarantee of 8implementing integration of theory and practice. Professional teachers firstly need to change teaching concept and reform teaching mode. We must s
30、et up new teaching concept. Reforming teaching mode can increase the workload of professional teachers， but we need to work for students， school and society. Secondly， the teachers should be cultivated to be double-qualified with great theory and practicality. If the teachers are not familiar with p
31、ractical taxation declaration of enterprises in the integrated teaching process， they cant combine theory and practice， which not only cant achieve expected teaching effect， but also is bad for learning of students. Controlling teaching process and evaluating effect is the emphasis of implementing i
32、ntegration of theory and practice. In the integrated teaching mode of theory and practice， after the teachers arrange training task， the students need to be active， and the students are free. But the students cant let the students alone， which affects teaching effect. The teachers should regulate cl
33、assroom discipline in the beginning， monitor the process， solve the problems of students and maintain classroom order. Evaluating theory-practice teaching effect not only should be evaluation on 9integration of theory and practice， the assessment on the process， but also should be the comprehensive
34、evaluation on knowledge， skills and quality. Above all， theory-practice integrated teaching is that professional teachers use teaching mode and method and fully develop the initiative and subjectivity of students to realize the integration of theory and practice， which not only fully reflects the fe
35、ature of vocational education， but also makes the students have theoretical basis and has greater operation skills. In the theory-practice integrated teaching， the teachers should promote the double quality， discover problems and solve the problems timely to achieve the objective of improving teachi
36、ng quality. References 1 Zhang Yuanchun， Sun Banghua， Exploration on theory-practice integrated teaching mode J， Education and Teaching Forum， 2012（3）：5556. 2 Li Lu， Observation on theory-practice integrated teaching mode of Basic Accounting J， Economic & Trade Update， 2013（01）：165166. 3 Xie Haiyang
37、， Reflection on theory-practice integrated teaching method of programmable control technology and 10application J， Selective Periodical of Little Writer （Teaching exchange） ， 2013（09）：249250. 4 Li Zenghui， Theory-practice integrated teaching method of accounting features J， China Educational Technique， 2010（09）：103104.
