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Volume 4,Issue 3

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20 December 2025

Research on the Teaching Reform of Tax Law Courses from the Perspective of Cultivating Financial and Taxation Talents in the Digital Intelligence Era–based on the Integration Path of “Curriculum Ideological and Political Education + Simultaneous Development of Five Educations”

Xinjuan Wang1*
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1 Guangdong University of Science and Technology Dongguan 528000, Guangdong, China
EIR 2025 , 3(11), 85–90; https://doi.org/10.18063/EIR.v3i11.1713
© 2025 by the Author. Licensee Whioce Publishing, Singapore. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License ( https://creativecommons.org/licenses/by/4.0/ )
Abstract

The arrival of the era of “treating taxation with numbers” has put forward higher requirements for finance and taxation professionals. The tax-related course system of colleges and universities must keep up with the needs of the development of new quality productivity. In view of the problems that exist in the teaching of tax law courses in applied undergraduate colleges and universities, such as shallow integration of ideological and political education, lagging teaching content and insufficient practicality, relatively single teaching mode, and unscientific teaching evaluation, which restrict the quality of talent training, this article constructs a three-dimensional teaching goal of “knowledge + ability + ideological and political education”. Improve the teaching content that integrates “job, competition, and certificate”, implement the “BOPPPS + online and offline” teaching model, and establish a “whole process + multi-dimensional” comprehensive evaluation system to better ensure that application-oriented colleges and universities cultivate fiscal and taxation talents with organically unified knowledge, abilities, and values in the digital era.

Keywords
Ideological and political courses
Simultaneous development of five educations
Tax law courses
Teaching reform
BOPPPS model
Funding
2024 school-level “Quality Engineering” project–tax law course education and teaching reform based on the integration of “curriculum ideological and political + five-level education” (Project No.: GKZLGC2024212); 2025 Ministry of Education collaborative education project “Taxation driven by deep industry-education integration” Digital Reconstruction and System Innovation of Legal Courses” (Project No.: 2511081258); 2025 Ministry of Education Collaborative Education Project “Big Data Fiscal and Taxation Practice Conditions and Base Construction Project in the Digital Intelligence Era” (Project No.: 250406580255625)
References

[1] Notice of the Ministry of Education on issuing the “Guiding Outline for Ideological and Political Construction of Curriculum in Colleges and Universities”, 2020, visited on 2025-10-20, http://www.moe.gov.cn/srcsite/A08/s7056/202006/t20200603_462437.html.

[2] Liu X, Wei H, 2025, “Tax Law” Course Teaching Innovation and Practice - Taking Shihezi University as an Example. Journal of Taiyuan City Vocational and Technical College, 2025(8): 121–123.

[3] Yang D, Zhang J, 2024, Research on the Teaching Reform of “Tax Law” Course in Applied Undergraduate Colleges and Universities Under the Ideological and Political Teaching Concept. Universities, 2024(23): 55–58.

[4] Yan H, 2025, Hybrid Teaching Reform and Practice of Tax Law Courses Integrating Ideological and Political Concepts. China Management Informatization, 28(4): 227–229.

[5] Li X, Peng Y, Xu J, 2024, Exploration of Tax Law Course Teaching Reform and Talent Training Model Under the Background of Digital Economy. Journal of Science and Education, 2024(27): 130–132.

[6] Wang L, 2025, Practical Research on Ideological and Political Optimization of Tax Law Courses in the New Media Era. News Research Guide, 16(15): 167–171.

[7] Zhu A, Wu M, 2025, Research on Teaching Reform of Taxation Major from the Perspective of New Quality Productivity. Human Resources Development, 2025(3): 12–14.

[8] Nie X, 2024, Exploration and Practice of Tax Law Course Teaching Reform Guided by Ideological and Political Values. Education Information Forum, 2024(12): 99–101.

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