高职院校税费计算与申报课程改革与实践  

The Reform and Practice of Tax Calculation and Declaration of the Higher Vocational Colleges

作　　者：洪燕[1] 

机构地区：[1]山东商业职业技术学院,山东济南250103

出　　处：《山东商业职业技术学院学报》2015年第3期55-57,共3页Journal of Shandong Institute of Commerce and Technology

基　　金：2013年山东商业职业技术学院校级教学研究项目(立项号:2014ZC34)

摘　　要：税费计算与申报课程是高职院校会计、金融等相关专业的核心课程,因其涉及内容繁多,又与企业日常财务工作联系紧密,备受老师和学生的关注。但由于各方面因素的制约,目前在这门课程的教学中仍存在不少问题。针对其中一些较为突出的问题提出解决办法。The tax calculation and declaration is the core course of accounting, finance and other related majors of the higher vocational colleges. It attracts the attention of the teacher and the students, as it has various contents, and associates with daily financial work of the enterprise. But due to several factors, there are still some problems in the course at present. This thesis puts forward some solutions to solve some outstanding problems.

关 键 词：税法 教与学 实践 

分 类 号：G712[文化科学—职业技术教育学]