虚拟仿真技术在税法实践教学中的应用价值与实现路径

中图分类号：G712

文献标识码：A DOI：10.16400/j.cnki.kjdk.2026.9.022

Application Value and Implementation Path of Virtual Simulation Technology in Tax Law Practical Teaching

WANG Huan

（School of Business and Tourism， Guizhou City Vocational Colege， Guiyang， Guizhou ）

AbstractThearticleisbasedon the technical characteristicsand teaching advantagesofvirtual simulation technology. Firstly， it systematically analyzes its application value in tax law practice teaching， including four dimensions： strengthening practicalabilitycultivation，optimizing teachingresourcealocation，enhancingrisk preventionandcontrol awareness，andstmulatingstudents'leaingitiative;Secondly，analyethecurentpracticalproblemsintheapplication proces，suchaslagginghardwareinfrastructureconstruction，disjintedcontetdsign，insuffienttachercapacityand a singleevaluation mechanism; Finall，specificapplicationpathsofvirtual simulation technology intax lawpractice teaching are proposed from four aspects： platform construction，content optimization，teacher training，and evaluation improvement，providing theoreticalreference and practical guidance forpromoting innovationin tax law practice teaching mode and improving teaching quality.

Keywordsvirtual simulation technology; tax law teaching; talent training

近年来，虚拟仿真技术以其沉浸式体验、高仿真度场景、可重复操作等特点，在医学、工程等领域的实践教学中取得显著成效，为破解税法实践教学困境提供了新思路。（剩余4536字）