基于PBGS教学方法的税收课程教学改革研究

Research on the Teaching Reform of the Taxation Course Based on PBGS Teaching Approach

税收是高等院校财经类专业的核心课程,其目标主要是教授学生我国的税制体系、税收法律以及如何灵活应用这些内容。在税收课程中引进PBGS教学法,将税收理论、法律法规与办税人员的工作实际相结合,根据实际办税业务的工作内容来进行教学,以核算应纳税额、税款的申报、缴纳过程为依托,有助于学生理解实际的税收项目,把传统的理论知识讲授转化成发挥学生的自身特长与能力,使学生成为教学活动的主要参与者,提高学生的学习兴趣和参与学习的积极性,提高学生分析问题、解决问题及综合运用知识的能力。

Taxation is a core course for finance and economics majors of colleges and universities, aiming to instruct China＇s taxation system and taxation laws as well as how to flexibly apply these contents. By introducing PBGS teaching approach into the taxation course, taxation theories, laws and regulations are com-bined with the actual work of tax officers, so that the teaching can be implemented in accordance with actual tax work. Supported by calculation of the amount of tax payable, tax declaration and process of tax payment, the teacher can help students understand practical tax items, and transform the traditional theoretical knowledge instruction to giving play to students＇ individual ad-vantages and abilities, thus making students the main participants of teaching activities, improving students＇ learning interest and enthusiasm in participating learning, and improving students＇ a-bilities of analyzing problems, solving problems, and comprehen-sively applying knowledge.