营改增背景下税务会计教学课程设计研究

Study on the Design of the Teaching Course of Tax Accounting

在营改增背景下,我国社会与市场急需大量税务会计相关人才,针对税务会计教学课程进行设计十分必要。本文从课程目标、课程内容及教学策略三个层面入手分析,在课程内容中安排营改增背景下税负的变动规律、原因、相关术语、政策的规定、增值税纳税的计算方法等内容。同时,在教学中需结合实例并与企业合作。促使教学内容与实际环境相符,从而增强学生风险意识,提高业务水平。

Based on three levels of curriculum objectives, curriculum contents and teaching strategies, this paper analyzes the changing rules, causes, related terms, policies and calculation methods of value - added tax in the context of curriculum re- form. At the same time, it is necessary to combine examples and cooperate with enterprises in teaching. The teaching content is consistent with the actual environment, so as to enhance the students＇ awareness of risk and improve their business level.