“营改增”背景下加强“税务会计”课程教学设计

Discussion on Strengthen the Course Teaching Design of Tax Accounting under the Background of Replace the Business Tax with a Value-added Tax

随着"营改增"新政策的出台,如何在高校"税务会计"课程教学中做好营业税改增值税知识的衔接,使学生更加深刻理解"营改增"的内容和意义,掌握"营改增"后增值税的核算,笔者将结合多年的高校教学工作加以分析和总结。

With the new policy about ＂replace the business tax with a value-added tax＂ ,how to link upthe knowledge on tax accounting during teaching better in the university, to make students understandits content and significance better, and master the acounting of a value-added tax, the author will ana-lyse and summarize.