税收学课程教学方法探析

Exploration into Taxation Teaching Methods

税收学是高等教育财经类专业的核心课程,属于专业基础课程,同时它又是一门理论和实践相结合的课程。要想教好这门课,专业课老师除了应具备经济学的基本理论功底和税收实务知识外,还需从教学目的、教学方法上寻找突破口,只有如此,才能高效完成税收学这门课程的教学任务。

Taxation is one of the core curriculum of higher education finance and economics majors,and it belongs to specialized fundamental course.Meanwhile taxation is a course combining theory and practice.If we want to teach the lesson well,the teacher should not only master the basic economics theories and tax practice knowledge,but also make breakthrough in teaching purpose and teaching methods.Only in this way can the teaching task of Taxation be finished effectively.