《税收理论与实务》课程教学设计探讨  

Discussion on the teaching design of tax theory and Practice

作　　者：陈娟[1] Chen Juan(Department of Economic Management ,North China Electric Power University,Baoding 071003,China)

机构地区：[1]华北电力大学经济管理系,河北保定071003

出　　处：《课程教育研究（学法教法研究）》2018年第2期21-21,84,共2页

摘　　要：《税收理论与实务》是一门兼有专业性、实践性、技术性和时效性于一体的多重复合型课程,教学内容具有很强的实用性和可操作性.自2016年以来, 伴随着“营改增”的全面推进, 我国税收领域开展了较大的变革, 对教学过程提出了全新的挑战.本文以此为背景围绕着《税收理论与实务》课程的教学模式、教学互动、教学内容设计、课程考核等方面进行了探讨,其成果将对我国高校同类专业课程建设与改革起到积极的促进作用.The theory and practice of taxation is a multi-complex course,which is specialized,practical,technical and time-sensitive.Its teaching content is very practical and operable.Since 2016,along with the comprehensive reform of “ Business Tax Replaced with VAT”,great changes have taken place in the field of Taxation in China,and new challenges have been put forward to the teaching process.Under the background,the teaching model,interactive teaching,teaching content design and course assessment are discussed in this paper,which will play a positive role in promoting the construction and reform of similar courses in the universities of China.

关 键 词：税收理论与实务 教学改革 教学设计 

分 类 号：G434[文化科学—教育学]