在新税制条件下《税务筹划》课程研究

Study on "Tax Planning" Course under the New Tax System

我国《税务筹划》课程在高职应用中比较普遍,但是课程效果欠佳。主要问题集中在,近几年税制变革比较频繁,教材编写过于陈旧,跟不上税收制度变革的脚步,同时教师的教学内容也未能及时更新,填鸭式的教学让学生对该门课程积极性极度下降,这些现状都会严重影响《税务筹划》课程的教学效果。所以文章就目前该门课程存在的问题进行分析,并提出教学改革方案,最终提高《税务筹划》教学效果,培养出适应当今经济发展需求的复合型人才。

The course of ＂Tax Planning＂ in our country is relatively common in higher vocational colleges but its effect is not good. In recent years, the tax system changes more frequently, and the preparation of teaching materials is too old and can not keep pace with the tax system change, and the teaching content of teachers failed to update in time, spoon-fed teaching decreases the students＇ enthusiasm for the course. All these status will seriously affect the teaching effectiveness of ＂Tax Planning＂ course. Therefore, the article analyzes the existing problems of the current course and proposes a teaching reform program, which can ultimately improve the teaching effect of ＂Tax Planning＂ and cultivate the compound talents that meet the needs of economic development.