网上模拟报税在税务专业实践教学中的应用初探  

Online simulation of tax in the application of tax professional teaching in practice

作　　者：罗恩益[1] 

机构地区：[1]贵州商业高等专科学校财政金融系,贵州贵阳550004

出　　处：《贵州商业高等专科学校学报》2013年第4期66-69,共4页Journal of Guizhou Commercial College

摘　　要：网上模拟报税是培养了学生实际纳税申报能力的一种重要的实践教学手段,构建先进、科学的电子报税教学系统是培养学生网上报税能力的物质保障,而网上模拟报税的教学设计能够使教学效果更加显著。Online simulation training tax is an important practice teaching methods students actual tax capacity, Construc- tion of electronic filing advanced teaching system, science is to develop students ability of on - line tax declaration mate- rial guarantee, And the teaching design of online simulation tax can make teaching more effective.

关 键 词：网上模拟报税 实践教学 教学设计 

分 类 号：G712[文化科学—职业技术教育学]