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高职个税税法课教学难点探讨

柳国海

琼州学院学报2011,Vol.18Issue(5):87-89,3.
琼州学院学报2011,Vol.18Issue(5):87-89,3.

高职个税税法课教学难点探讨

On Teaching Focal Points of Personal Income Tax in Senior Vocational Education

柳国海1

作者信息

  • 1. 琼州学院旅游管理学院,海南三亚572022
  • 折叠

摘要

Abstract

This paper starts with an elaboration of the current Personal Income Tax system and goes further to reveal some difficult points in the teaching of personal income taxation with the help of case study in order to help students master the counting methods,which is believed to be an effective teaching method in the teaching of this course.

关键词

税收/个人所得税/应纳税所得额

Key words

taxation/personal income tax/amount of taxable income

分类

社会科学

引用本文复制引用

柳国海..高职个税税法课教学难点探讨[J].琼州学院学报,2011,18(5):87-89,3.

琼州学院学报

OACHSSCD

1008-6722

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