| 高职个税税法课教学难点探讨 |
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| 引用本文： | 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. |
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| 作者姓名： | 柳国海 |
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| 作者单位： | 琼州学院旅游管理学院,海南三亚,572022 |
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| 摘 要： | 通过对现行个人所得税法律制度的阐述①,探讨在教学过程中关于个人所得税征纳过程中的有关难点,并结合案例增强学生对个人所得税核算方法的掌握,进而提高个税税法教学效果。
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| 关 键 词： | 税收 个人所得税 应纳税所得额 |
On Teaching Focal Points of Personal Income Tax in Senior Vocational Education |
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| LIU Guo-hai.On Teaching Focal Points of Personal Income Tax in Senior Vocational Education[J].Journal of Qiongzhou University,2011,18(5):87-89. |
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| Authors: | LIU Guo-hai |
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| Institution: | LIU Guo-hai(School of Tourism Management,Qiongzhou University,Sanya Hainan 572022,China) |
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| 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. |
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| Keywords: | taxation personal income tax amount of taxable income |
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