摘要
通过对现行个人所得税法律制度的阐述①,探讨在教学过程中关于个人所得税征纳过程中的有关难点,并结合案例增强学生对个人所得税核算方法的掌握,进而提高个税税法教学效果。
This paper starts with an elaboration of the current Personal Income Tax system and goes further to reveal some difficult points in the teaching of personal income taxation with the help of case study in order to help students master the counting methods,which is believed to be an effective teaching method in the teaching of this course.
出处
《琼州学院学报》
2011年第5期87-89,共3页
Journal of Qiongzhou University
关键词
税收
个人所得税
应纳税所得额
taxation
personal income tax
amount of taxable income
