高等职业技术教育人才培养的目标是面向生产、建设、管理、服务第一线的高素质高技能应用型人才，而人才培养质量低下是我国高职教育面临的严重问题。

The aim of higher vocational education is to cultivate talents with good qualities and technical skills, but the serious problem in higher vocational education is the quality of the talents.

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应用型税务本科专业人才培养的是具有解决实际问题能力的复合型专门人才。

Application-oriented undergraduate specialty of tax affairs is the ability to solve practical problems with complex expertise.

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WTO背景下，基础教育学校面临如何培养基础性人才和应用型人才的问题。

Under the background on WTO the basic education schooling face the problem of how to bring up persons with foundation ability and application ability.

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