“五位一体”的税法课程改革研究与实践

Research and Practice on the“Five-in-One”Reform of Tax Law Course

山西工商学院和山西农业大学信息学院税法教学团队在教学实践中摸索出来的“教学理念+教学内容+教学方法+考核方式+专业竞赛”五位一体的课程改革路径,取得了较好的效果。在这个模式中教学理念是“以学生为中心,德才兼修”。教学内容涵盖增值税法、消费税法、企业所得税法、个人所得税法、小税种法、缴税征管办法等内容,并重新构建,本课程与“财政学”、“税务会计”等课程的关联关系。教学让全面引入BOPPS教学模式并实施系统化案例教学法。考试检验方式将平时成绩比重提高到40%。

The“40 policies for higher education in the new era”requires undergraduate colleges and universities to deepen teaching reform and promote classroom teaching revolution surrounding the stimulation of students’learning interest and potential.Tax Law is one of the basic courses for economic management majors like accounting and financial management.How to carry out the teaching reform of Tax Law under the applied teaching mode in order to achieve the goal of training applied talents and meeting the needs of professional development is a new subject for every Tax Law teacher to reflect upon,practice diligently and innovate constantly.This paper systematically introduces the“Five-in-One”curriculum reform experience of the Tax Law teaching team of Shanxi Technology and Business College in the teaching practice,which is“teaching concept+teaching content+teaching approach+assessment method+professional competition”.It provides a model for the teaching reform of similar courses in similar colleges and universities,and summarizes the current shortcomings and the future improvement of the curriculum reform.