摘要
由于税种多、税收文件多等原因导致现行中国税制教学内容过于复杂,因此有必要通过抓住体系重点简化学习内容,通过贯彻税法原则培养学生的思维方法,并通过安排好教学内容形成简明的知识体系并有意识锻炼学生解决现实税收问题的能力。
Due to the large variety of taxes and many tax documents,the current Chinese tax system teaching content is too complicated.Therefore,it is necessary to simplify the learning content by grasping the system,cultivate students' thinking methods through the implementation of tax law principles,and form concise knowledge by arranging teaching content.The system is also conscious of the ability of students to solve real tax problems.
作者
潘修中
PAN Xiuzhong(Business College of Yangzhou University,Yangzhou,Jiangsu 225127)
出处
《科教导刊》
2018年第35期122-123,共2页
The Guide Of Science & Education
关键词
中国税制
税收体系
税法原则
Chinese Tax System
tax system
tax law principle
