Immersive Teaching Practice of Virtual Reality (VR) in Tax Return Practical Training

This study conducted a comparative teaching experiment in a private university in Guangdong-Hong Kong-Macao Greater Bay Area in order to explore the immersive teaching application of virtual reality (VR) technology in tax return practical training. The experimental data show that compared with the traditional teaching of ERP, the students in the VR experimental teaching group shorten the task completion time by 27.78%-35.71% on average, the operation error rate is reduced by 54.64%-64.13%, and the mastery of the theoretical knowledge is significantly enhanced, especially in the aspect of the higher-order knowledge and the advanced knowledge. The Learning Experience Survey showed that students were most satisfied with the immersive experience (85.02%), but system usability (71.23%) and technology ease of use (78.11%) still need to be optimized. Research has shown that VR technology can significantly improve the teaching effectiveness and learning experience of tax return practical training. This study provides a replicable practical path for digital transformation of accounting education in private universities.