摘要
税法教学在会计学专业教学中起着"承上启下"的重要作用。比较分析法的运用可以优化税法课程的教学效果。通过比较分析税收立法与民商法立法基础的差异、我国税法规定与会计处理的异同、我国税收法律制度与发达经济国家税收法律制度的差距等,将税法知识与其他专业知识密切结合,深化学生对税法知识的理解和运用,帮助学生实现各相关专业知识的融会贯通。
In the teaching of accounting,the teaching of Tax Law plays an important role because it links the preceding with the following.The use of analytical method may optimize the teaching effect of Tax Law course.By comparing and analyzing the difference between the tax legislation and legislation of civil and business laws,the differences and similarities between the stipulation of tax law and the handling of accounting,the disparity of the tax law systems between our country and economically developed countries,the paper combines the knowledge of tax law with the other specialized knowledge,with the aim to strengthen the knowledge and understanding of the tax law for the students and help them to digest and integrate all kinds of related professional knowledge.
出处
《洛阳理工学院学报（社会科学版）》
2010年第4期87-89,共3页
Journal of Luoyang Institute of Science and Technology：Social Science Edition
