技师学院会计专业信息化教学设计案例——以个税(综合所得)计缴与申报为例

A Case Study of Information-based Teaching Design of the Accounting Major in Technician Colleges:Taking Individual Tax(Comprehensive Income)Calculation and Declaration as an Example

2019年1月1日,新修订的《中华人民共和国个人所得税法》正式施行,这意味着新个人所得税(简称个税)时代的到来。个税(综合所得)计缴与申报成为很多成年人关注的话题。该文以技师学院会计专业个税(综合所得)计缴与申报的信息化教学为例,从说教学、讲设计、解过程、谈反思四个方面阐述教学设计,并提出了不足和改进方向。本设计的创新之处在于将企业预扣预缴个税和个人年度汇算清缴的实操相结合,运用税务实训平台、个税APP等信息化软件在课堂上完成教学,实现工学结合。

On January 1,2019,the newly revised Individual Income Tax Law of the People’s Republic of China came into effect,which means the arrival of a new era of individual income tax(abbreviated as individual tax).Individual tax(comprehensive income)calculation and declaration has become a topic of concern to many adults.Taking the information-based teaching of individual tax(comprehensive income)calculation and declaration of the accounting major in technician colleges as an example,this paper expounds the teaching design from four aspects:teaching,design,process,and reflection,and puts forward the shortcomings and improvement directions.The innovation of this design lies in realizing work-study combination by completing teaching in class information-based software such as tax training platforms,the individual tax APP,based on the combination of corporate withholding and prepayment of individual tax and the actual operation of personal annual settlement.