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按照国家的部署,在2012年的1月1日,上海的交通运输业和部分现代服务业正式开启了营业税转为增值税的试点工作,也就是“营改增”。经过这几年的推广试点,自2016年5月1日起,中国全面推开营改增试点,将建筑业、房地产业、金融业、生活服务业全部纳入营改增试点,至此,营业税退出历史舞台,增值税制度将更加规范。税法课是会计专业的学科,也是财会专业的必修课,就我国目前来讲,税法制度在不断完善和发展,这对于税法知识的学习也提出了更高的要求。国家实施新的政策,在教育领域需要如何响应做出改变呢?本文就“营改增”的背景,探讨中职《税法》的课程教学策略。
According to the deployment of the state, on January 1, 2012, Shanghai’s transportation industry and some modern service industries officially started the pilot project of converting business tax into value-added tax. After several pilot projects for promotion in the past few years, starting from May 1, 2016, China will comprehensively push ahead with the pilot program of business reform and increase pilot projects to include construction, real estate, finance and living services in the reform camps. At this point, the sales tax has been withdrawn Historical stage, the value-added tax system will be more standardized. Tax law class is a subject of accounting profession, but also a required course of accounting major, as far as our country is concerned, the tax law system is constantly improving and developing, which also puts forward higher requirements for tax law knowledge learning. How should the state implement the new policy and how to respond to the changes in education field? This article will discuss the teaching strategy of “tax law” in secondary vocational school based on the background of “reforming camp”.