Journal: Journal of Higher Education Research DOI: 10.32629/jher.v7i5.5606
Abstract
Golden Tax Phase IV has imposed new requirements on the risk management and control capabilities of finance and taxation professionals. To address such problems as fragmented course content and single evaluation methods in finance and taxation courses in vocational undergraduate education, this study adopts a single-case research approach, taking the course Intelligent Tax Management as an example. A reform framework integrating knowledge, competencies, and values is established to optimize teaching, practical training, and evaluation. Practical evidence demonstrates that this model can enhance students' digital and intelligent tax administration capabilities and overall professional competencies.
Keywords
intelligent taxation; modularized teaching; value-added assessment; tax practice training
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[3] Gan Quan. Research on the Reconstruction of the Training Model for Accounting Professionals in Higher Vocational Education Under Digital and Intelligent Transformation [J]. Journal of Hubei Open Vocational College, 2026 (3): 142–144.
[4] Yan Danliang, Liao Yingxiu, Zhou Jiaqi. Research on the Talent Cultivation Model for Finance and Accounting Programs in the Context of Digital and Intelligent Transformation [J]. Journal of Financial Management Research, 2026 (2): 155–164.
[5] Wang Huacheng, Liu Guixiang. Demand for Finance and Accounting Professionals and Educational Transformation in the Digital and Intelligent Era [J]. New Finance, 2021 (9): 37–40.
[6] Yang Jingyi. Process-Oriented, Comprehensive, and Developmental: Directions for Transforming the Learning Assessment System in Vocational Education Empowered by AI [J]. Modern Vocational Education, 2026 (10): 173–176.
[7] Ning Sihua, Xiao Kailin, Huang Yue. Research on the Application of Formative Assessment in Practical Teaching Based on Virtual Reality Simulation Training Bases [J]. Computer Knowledge and Technology, 2024 (32): 150–152.
[8] Fu Jianbo. Research on Value-Added Assessment in Higher Vocational Education Empowered by Artificial Intelligence [J]. Science and Technology Innovation Herald, 2025 (24): 216–219.
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