基于业务流程的税法教学改革探析

Pedagogical Reform on Tax Law Based on Taxation Process

由于目前税法教学存在教学内容繁杂多变、教学方式单一、教材体系老套、师资知识结构不合理等问题,难以满足社会对应用型财经人才的培养要求。究其原因是税法教学没有贯彻基于税收业务流程组织教学的理念,没有遵循"工作怎么做,课堂怎么教,学生怎么学"的原则。改变这一现状的出路在于:基于税务流程,更新教学理念、整合教学内容、设计教学方法、重新编写教材、培养"双师型"师资,因材施教,才有可能培养适销对路的财经人才。

The present teaching of tax law, which has many problems： complex and changeful teaching contents, unitary teaching methods, stereotypical textbook systems, and unreasonable knowledge structure of the teachers＇, is hard to meet the requirements for the cultivation of application-oriented finance and economics talents. The reason is that the teaching of tax law does not implement the idea of organizing teaching activities based on business process,and comply with the consistent principle of working, teaching and learning. By updating the teaching ideas, integrating the teaching contents, redesigning the teaching methods, rewriting textbook of tax law, and cultivating ＂double-qualified＂ teachers, the solution is to teach students based on the process of taxation in accordance of their aptitudes to develop well-liked finance and economics talents.