In the teaching mode of tax major in high vocational education, double-mainstream means tax mainstream and account mainstream, which are related to each other and form the students' knowledge system.

高职税务专业“双主线，双模块”的教学模式中，“双主线”是税收主线和会计主线。

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Simultaneously, many countries are getting rid of traditional progressive tax principle — rising the tax rate along with the increasing of revenue, and transferring to single tax system mode.

同时，许多国家都在摆脱传统的累进税收原则，也就是随着收入水平的提高税率不断提高的方式，而转向了单一税制的模式。

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