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案例教学法是一种以案例为媒介的教学方法,本源意义上的案例教学法根植于英美判例法,无法融于税法教学。美国基于税法特点用税收故事叙述税法,德国则是因应其独特的法律教育体系采用德式案例教学。我国税法教学应当汲取德式案例教学的内核,同时引入美国用故事叙述税法的做法,将税法教学分为两个阶段,第一阶段将讲授教学与德式案例教学相融合,第二阶段则是采用美式做法,实行完全真实场景的训练教学。
The case teaching method is a case-based teaching method. The case teaching method in the original sense is rooted in English and American case law and can not be integrated into tax law teaching. The United States describes the tax law on the basis of the tax law based on tax laws and Germany adopts German case teaching in response to its unique legal education system. The tax law teaching in our country should draw the core of the German case teaching. At the same time, the United States introduces the story of the tax law in the United States. The tax law teaching is divided into two stages. The first stage will teach teaching and German case teaching integration. The second stage Adoption of American practice, the implementation of a completely real scene training teaching.