多法并举 提高难点教学的效果——生产企业出口自产货物增值税退税教法探讨

USING MULTIPLE METHODS TO IMPROVE THE EFFECTIVENESS OF TEACHING DIFFICULT POINTS——on the method of teaching VAT Refund when exporting self-produced goods for enterprises

运用讲授法、图示法和案例法结合开展教学,能够帮助学生理解"免抵退"税方式的计算与判断原理,并熟练运用"免抵退"税方式的计算方法和判断原理解决实际问题,达到提高难点教学效果的目的。

The use of combining lecturing, illustrating and cases with teaching can promote students to understand the calculation and estimating principles of ＂tax exemption-countervailing-rebate ＂ and help them skillfully use the method to solve practical problems and thus improve the effectiveness of teaching difficult points.