税法教学中“增值税出口货物退(免)税”浅析

"增值税出口退(免)税"是增值税学习中最难的一个内容,也是整个税法教学中的重难点知识之一。所以作为税法教学的任课老师在教学过程中如何以一种简单而又通俗易懂的语言和方式来讲授该知识点,并让学习税法的学生不再对该知识点产生畏惧心里,能较好的运用和掌握该知识。"增值税出口退(免)税"不管是在概念政策的理解上,还是在计算上都有很大的难度,特别是其中关于"免、抵、退"税的计算学生往往很难理解和运用。文章结合在税法教学中所获得一些经验以及学生在学习过程中对该知识点的反馈意见,对"增值税出口退(免)税"知识点进行了解析和总结。     

基于哲学思维的税法教学方法及其整合研究

随着经济社会的迅速发展,税法已经成为经济社会发展最为密切的法律领域。但目前高校税法课程教学仍处于较低水平,教师习惯于单纯的课堂讲授式教学法,师生之间在课堂中缺乏互动,课堂气氛沉闷,学生学习的积极性不高。传统的单纯讲授式教学方法已经不适应当代大学生的学习特点。本研究基于哲学思维探讨税法教学方法改革及其整合途径,希冀对税法课程教学改革提供一些借鉴。     

税法与税务会计课程学生学习评价体系改革研究

税法与税务会计课程具有较强实用性、操作性和交叉性,不仅要求学生掌握税法、税务、会计等方面的理论知识,还要求学生能够掌握纳税申报、税额计算等,具有税务筹划、纳税管理等能力。但在课程教学中教师片面重视理论知识评价、终结性评价、教师评价等,不能很好地评价学生的课程学习情况,为此,应当创新税法与税务会计课程的学生学习评价模式,建构以实用性和实践性为评价导向、以理论知识和实践技能为评价内容的多元化评价体系。     

高校法学税法教学改革路径思考

税法作为一门交叉学科,在中国高校法学院开设得较晚。法学学生普遍认为这是一门学习难度大的课程。从目前法学学科体系下税法教学面临的困惑和困难入手,以教学实践为依托,提出了税法教学改革的一些思路,以期能为税法学科建设与发展尽绵薄之力。     

高职会计专业税法课程实践教学模式的探索

高职教育伴随社会的发展重视度不断提升,而税法课程作为高职会计专业的基础学科也引起极大的关注,在以往的教学中,教师的实践教学模式相对比较落后,导致学生在实践应用中面临极大的弊端.因而必须对税法课程教学进行适当的调整,从而能够提升该课程教学的有效性.文章简要分析了当前高职会计专业税法课程实践教学的弊端,提出具有针对性的解决措施.     

高职院校税法课程教学的改革与探讨

目前,大多数高职院校税法课程的教学仍侧重于理论教学,学生缺乏对纳税工作整个过程的认知,更谈不上掌握一些涉税业务处理技能了,这无疑使得高职院校毕业生的实践能力和职业素养无法满足工作要求,因此对税法课程的改革势在必行。文章通过阐述高职院校税法课程教学的现状,分析高职院校税法课程改革的必要性,并提出了改革的具体措施。     

浅议税法课程教学方法的继承和创新

高校税法课程教学改革的基础在继承,关键在创新。继承和创新必须＂双轮驱动＂,税法课程的教学改革才能和谐推进。尝试对税法教学中传统的案例教学法和逻辑教学法进行了利弊分析,在保持传统教学方法优点的同时,提炼出了＂判例教学法＂和＂归谬教学法＂。同时也对在税法教学的继承和创新中应该注意的一些问题,提出了相应的对策建议。     

浅析商品销售确认收入的会计与税法差异及纳税调整

企业会计准则和税法对商品销售收入的确认都有自身的原则,对于会计中商品销售收入的五个要求,税法上并不认同;在特殊商品销售中会计与税法的确认标准不同;税收与会计核算差异,导致企业在核算所得税存在差异。     

浅谈注册会计师考试中《税法》的复习

本论文是自己在注册会计师考试中税法的复习过程中的一点体会,同时针对这些年来考生们对税法学习考试的情况阐述如何进行税法的复习。     

探讨比较分析法在会计学专业税法教学中的运用问题

比较分析法能对税收立法与民商法立法基础的关系进行分析比较，并分析我国税法规定与会计处理之间的差异，将税法的相关知识与会计专业的其他知识紧密的结合在一起，帮助学生深入理解会计学专业知识。     

On Teaching a Fractured Macroeconomics

One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this counterintuitive result has remained inaccessible to undergraduate students as well as to noneconomists. The author first introduces the rational tax evasion model in a nonmathematical style that is accessible to any reader. Second, he shows that the behavioral predictions of the rational tax evasion model can easily be obtained using a simple graphical representation of the optimum condition that involves the derivation of a demand curve for tax compliance.     

Using Empirical Point Elasticities to Teach Tax Incidence

Using point elasticities rather than using either arc elasticities or slopes of demand and supply curves provides the best method for teaching students about the economic impacts of excise taxes. Not only does a point-elasticity approach simplify theoretical analysis of tax impacts, but it also allows instructors to take advantage of publicly available empirical estimates of demand and supply elasticities to show students how theoretical results can be applied to real-world tax policy issues. To illustrate these advantages, the authors use several available estimates of point elasticities of demand and supply of raw sugar to calculate the economic impacts of a recently proposed penny-per-pound tax on raw cane sugar grown in the Florida Everglades.     

The Importance of Tax Adjustments When Evaluating Wage Expectations*

Using elicited expectations of future gross salaries, we evaluate characteristics causing German students to make larger or smaller estimation errors. While students seem to underestimate actual salaries by 18 percent, we show that these errors are highly attributable to misconceptions of the progressive income tax. Developing a suitable adjustment procedure, we correct students’ estimates and find that errors decline by 12 percentage points. Conducting regression analyses, we reveal strong connections with students’ age, gender, work experience, secondary school track, and knowledge about student loans. These results change notably if not controlling for students’ misconceptions of the tax system.     

《税务会计与纳税筹划》教材教法创新研究

原有《税务会计与纳税筹划》教材的内容和结构体系比较单薄,不能适用培养学生的创新能力和解决问题能力的要求。因此我们整合了原有知识内容,打破学科界限,把相关学科知识有机结合和综合运用,从税务理论角度重点突出提高学生的综合素养;从纳税筹划实务的角度重点突出对学生能力的培养。在教学中树立以学生为本的理念,将学生的知识学习与能力培养有机结合;将学生的被动学习转化为主动学习。     

The Political Economics of Tax Reform in Chile

This paper explores the political economy at the time of the 2012 tax reform, which paved the way for a radical tax increase in 2014. Both were an explicit response to demands to improve public education. As opposed to the 2014 reform, the 2012 tax adjustment was an unplanned decision made in the wake of a pact of long-term fiscal stability during the government's last year in office and was partially negotiated with student associations and pressure groups. We hypothesise that the existing institutions were not strong enough to meet emerging social demands through formal channels. We will show evidence for the hypothesis that the government's incorporation of students’ demands in its agenda was mainly a response to the role of the media, the fact that it is not difficult for students to organise themselves and express their demands, the support of students’ families and the ruling government's fear of missing out on a second term in office.     

内、外资企业所得税合并中的几个理论问题探讨

中国正经历着新一轮的税制改革,而内、外资企业所得税的合并成为人们关注的焦点问题。从纳税人、税率、税前扣除和税收优惠等几个基本理论问题的界定,分析内、外资企业所得税存在的差异以及合并中存在的问题,进而为内、外资企业所得税的合并提供一个理论框架。     

确立财产税在地方税中的主体地位初探

探讨财产税作为地方税主体税种的理论及现实原因，分析我国现行财产税的缺陷，有利于建立与完善我国财产税体系。     

The implications of private tutoring on the school education in LDCs

In many LDCs, we observe that the public school teachers receive low wages, expend less than their full effort at school, and provide private tutoring to the students for a fee. To capture this institutional arrangement, we develop a theoretical model which shows that in comparison with ‘no-tutoring’, ‘tutoring’ is welfare reducing for all students in the economy. However, if the government considers only the students in the public system, then ‘tutoring’ can be welfare improving. In that case, the government would set a lower tax rate to pay wages to the teachers and let them provide tutoring to the students for a fee.     

纳税申报中征纳双方权利义务的错位与规范

在税收征纳实践中,纳税人和征税人的权利和义务常常存在“错位”。纳税申报环节不仅存在纳税人权利“缺位”与征税人权利“越位”、纳税人义务“越位”与征税人义务“缺位”等侵害纳税人合法权益的问题,而且存在纳税人权利“越位”与征税人权利“缺位”、纳税人义务“缺位”与征税人义务“越位”等危及征税人依法征税权的问题,导致一方权利侵犯另一方权利,或者一方义务转化为另一方义务。立足于征纳双方法律地位平等和权利义务对等的原则,对征纳双方权利和义务进行规范,使其权利义务“归位”,成为规范税收法律关系、实现征纳和谐的重要环节。     

制造业企业会计政策选择之纳税筹划研究

纳税人在进行纳税筹划过程中都普遍认为,只要进行纳税筹划就可以减轻税收负担,增加自身收益,而很少甚至根本不考虑纳税筹划的风险。其实,纳税筹划作为一种计划决策方法,本身也是有风险的。当然,制造业企业生产经营中的具体纳税筹划应在企管中统筹安排。