基于商学理念的本科大学税收学案例教学思考

Reflections on the Case Teaching of Taxation in Undergraduate Colleges Based on Business

税收学作为商科大学财税专业的核心课程,具有非常强的政策性和实践性。案例教学法在税收学课程教学中的合理运用,能有效激发学生学习的积极性。本文从税收案例的类型、要素入手,分析了基于商学办学思想的税收案例教学法的特征与功能,并从学生视角进行了税收学案例教学过程的思考,同时揭示了税收案例教学法的局限性,提出了合理使用案例教学法的税收综合教学模式。

Taxation, as the core curriculum of finance and taxation in commercial colleges, has a strong policy and practicality.Case teaching method in the teaching of taxation in the rational use of the curriculum can effectively stimulate the enthusiasm of students to learn. This paper starts with the types and elements of the tax cases, analyzes the characteristics and functions of the tax case teaching method of the basic business school thought, and carries on the thinking of the tax law case teaching process from the student＇s perspective. At the same time it reveals the tax case teaching method and puts forward the comprehensive teaching model of taxation based on case teaching method.