【摘要】 比较法是把内容或形式上有一定联系的事物加以比较，辨别异同或优劣，在教学过程中，“知同”可以帮助学生更好地理解和掌握事物的本质，“辨异”才能知悉差别，触类旁通。教师将比较法运用于高职会计专业纳税申报实训中，比较知识点之间的区别与联系，比较理论与实践的辩证关系，从而帮助学生更好地理解会计业务、法规条款与纳税申报的本质和规律。在提高课堂教学效果的同时，培养学生对知识的梳理能力以及学会摸索实际业务脉络的能力。更多还原

【Abstract】 The comparative method is to compare things with certain connections in content or form, and distinguish similarities and differences or advantages and disadvantages. In the teaching process, “ knowing similarities” can help students better understand and grasp the essence of things, and“distinguishing differences”can help them understand the differences and draw inferences from similar cases. Teachers apply the comparative method to the tax declaration training of accounting major in higher vocational education, and compare the differences and connections between knowledge points, and the dialectical relationship between theory and practice, so as to help students better understand the essence and laws of accounting business, regulations and tax declaration. While improving the effectiveness of classroom teaching,it also cultivates students’ ability to sort out knowledge and learn to explore the actual business context.更多还原