Abstract: On the way to promote the reform of tax system and to enhance the rule of tax law, cultivating higher and higher level of fiscal and taxation law talents through the teaching reform of tax law has become an important force to promote Chinas economic and social development. However, the current tax law teaching in China is still faced with several problems such as low status, content lag, method mechanical and assessment mechanism single, which cannot satisfy the rigid requirement of the development of times. Therefore, we must enhance the independent value of the tax law course, enrich the teaching content, innovate the tax law teaching method and reform the evaluation system. Only when we break the deadlock in the field of tax law teaching and cultivation of talents in colleges and universities, could we provide effective guarantee to promote the construction of the fiscal and taxation legal talent.

Key words: rule of taxation law, teaching of the tax law, training model, reform trend

摘要： 随着我国推进财税法治步伐的加快，加强对财税法律人才的培养既是市场经济发展的客观要求，也是新时期培养财税法职业群体的根本保证。当前我国财税法律人才培养面临的形势不容乐观，体现为在传统的路径依赖导向下易出现人才培养模式混同、重理论而轻实践、评价机制不科学等问题。财税法律人才培养模式亟需从根本上改良和革新，方能紧跟财税法治建设进程，为我国推进深层次的财税改革保驾护航。

关键词: 财税法治, 财税法律人才, 培养模式, 改革趋向