With the deepening of the "Digital China" strategy and the accelerated intelligent transformation of tax collection and administration, the traditional cultivation model for fiscal and tax talent faces multiple challenges, including outdated knowledge, skill misalignment, and insufficient teaching effectiveness. Based on the dual-driven concept of "Industry-Education Integration" and "Digital-Intelligence Empowerment," this paper constructs a trinity model for cultivating new fiscal and tax talent, comprising a "dynamic knowledge ecosystem – three-dimensional ability chain – smart teaching scenarios." Through a government-industry-university-research-application collaborative mechanism, an interdisciplinary ability integration system, and teaching practice platforms combining virtual and real elements, the model effectively enhances students' policy application capabilities, data analysis skills, and practical operational abilities. Practice shows that this model significantly improves students' comprehensive quality and employment competitiveness. The relevant outcomes have been widely promoted and applied within and outside the university, demonstrating high reference and promotional value.

Fan Xiaojing. Innovation and Practice of a New Cultivation Model for Fiscal and Tax Talent Driven by Dual Forces: "Industry-Education Integration + Digital-Intelligence Empowerment". Frontiers in Educational Research (2025), Vol. 8, Issue 10: 35-43. https://doi.org/10.25236/FER.2025.081006.

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