案例教学法在税务稽查教学中的运用探析

Application of Case Teaching to Tax Inspection

税务稽查是一门具有很强技术性的课程,要求学生掌握稽查的相关理论知识和技术方法,能够对复杂问题独立地做出判断和决策。传统的“注入式”教学模式,忽略对学生综合操作能力的培养,存在理论与现实脱节的问题。因此,需要引进案例教学方法、选择恰当的案例教学形式、设计完善的教学案例,使案例教学成为税务稽查教学的常规手段。

Tax inspection, as a technical course, demands students to master relevant theoretical knowledge and technical methods and makes independent decisions and policies. Traditional ＂stuffing＂ type of teaching neglects students＇ comprehensive capability of operation and divorces theory from practice. It is necessary to introduce new case-teaching methods, choose appropriate teaching model and design perfect teaching cases to make case-teaching a routine method in the teaching of tax inspection.