综合实践在《税收基础》课程教学中的应用研究  

Research on the Application of Comprehensive Practice in the Course Teaching of"Tax Basis"

作　　者：黄静静 HUANG Jing-jing(Bozhou New Energy School,Lixin Anhui 236700,China)

机构地区：[1]安徽亳州新能源学校,安徽利辛236700

出　　处：《齐齐哈尔高等师范专科学校学报》2023年第5期118-120,共3页Journal of Qiqihar Teachers College

摘　　要：《税收基础》课程是职业院校财会类专业的专业基础课,对培养学生的税收知识和税务实践有着非常重要的作用。针对当前《税收基础》课程教学中存在的不足,为充分提高学生的税收实践技能,在《税收基础》课程教学中引入综合实践教学模式,并对综合实践教学模式在《税收基础》课程教学应用策略进行研究,为提高《税收基础》课程的教学成效,培养学生掌握系统的税收理论知识和扎实的税收实务技能,做出有益的探索。"Tax Basis"course is a professional basic course of finance and accounting major in vocational colleges.It plays a very important role in cultivating students'tax knowledge and tax practice.In view of the deficiencies existing in the teaching of"Tax Basis",in order to fully improve students'tax practice skills,the comprehensive practical teaching model is introduced into the teaching of"Tax Basis",and the application strategies of the comprehensive practical teaching model in the teaching of"Tax Basis"are studied.In order to improve the teaching effectiveness of"Tax Basis",Train students to master systematic tax theory knowledge and solid tax practice skills,and make beneficial exploration.

关 键 词：综合实践 税收基础 职业院校 教学策略 

分 类 号：G640[文化科学—高等教育学]