《中国税制》课程思政教学实践研究

The Practice of Ideological and Political Teaching in the Course of China’s Tax System

《中国税制》是财管专业的专业必修课,课程涉及内容很具有思政性,在传统教学中,课程的重点在知识性的教学,忽视或弱化了育人性。在课程思政教学中,对点状分布的思政元素加以提炼,确定思政元素的育人性,采用“显性”或“隐性”方式,要求学生在“任务+项目”教学活动中,自主积极的挖掘国家税收制定背景、历史沿革、国际比较等,树立家国情怀、职业精神、科学态度、全球视野和法治意识。通过合理的教学效果评价,确认《中国税制》课程思政教学实现了培养符合新时代中国特色社会主义建设者的目标。

China’s Tax System is a professional compulsory course for the major of financial management.The content involved in the course is ideological and political.In the traditional teaching,the focus of the course is on the teaching of knowledge,ignoring or weakening the education of human nature.In the course of ideological and political teaching,we should refine the ideological and political elements in point distribution,determine the educational nature of ideological and political elements,adopt the explicit or implicit method,and require students to independently and actively explore the background,historical evolution and international comparison of national tax formulation in the"task+project"teaching activities,so as to establish national feelings,professionalism,scientific attitude,global vision and awareness of the rule of law.Through reasonable teaching effect evaluation,it is confirmed that the ideological and political teaching of China’s Tax System has achieved the goal of cultivating socialist builders with Chinese characteristics in the new era.