基于新税法的“税务筹划”课程案例讨论式教学设计改革研究——以“企业所得税扣除项目的税务筹划”为例

Research on the Reform of Case-discussion Teaching Design of Tax Planning Course Based on the New Tax Law——Taking"Tax Planning of Enterprise Income Tax Deduction"as an Example

“税务筹划”是税收学专业的主干课程,系统学习、熟练掌握税务筹划的基本知识与技巧,是税收专业学生的实践技能要求和面向就业的客观需要。我国新税法的实施,对“税务筹划”课程案例教学改革提出了新要求。本文立足当前“税务筹划”课程教学的实际,在课程分析、学情剖析、教育思路、课程目标、教学重难点、教法与学法等方面,对基于新税法的“税务筹划”课程“企业所得税扣除项目的税务筹划”部分案例讨论式教学方式进行设计,体现了讨论式教学改革方向,既有助于提高大学生表达、研究和处理实际问题的专业技能,也有助于培养面向企业需求的应用型、技能型管理人员。

Tax planning is the main course of tax major.It is the practical skill requirement and employment-oriented objective need of the tax major students to study and master the basic knowledge and skills of tax planning systematically.The implementation of the new tax law in our country puts forward new requirements for the reform of the case teaching of the tax planning course.According to the teaching practice of the current course of tax planning and the new tax law,in the tax planning course named“Tax planning of Enterprise Income Tax Deduction Project”,the part of the case discussion teaching method is integrated in the course design in aspects of course analysis,analysis of study environment,educational thinking way,course objective,teaching emphasis and difficulty,teaching method and learning method,etc.,which reflects the direction of seminar teaching reform,and is helpful not only to improve students'professional skills of expression,research and dealing with practical problems,but also to train application-oriented and skill-oriented managers to meet the needs of enterprises.