| 基于工作过程的“企业所得税报税实务”课程开发与探究 |
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| 引用本文： | 冯秀娟. 基于工作过程的“企业所得税报税实务”课程开发与探究[J]. 北京市经济管理干部学院学报, 2011, 26(4): 67-70 |
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| 作者姓名： | 冯秀娟 |
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| 作者单位： | 北京经济管理职业学院财务会计系,北京,100102 |
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| 摘 要： | 企业所得税是税收实务教学中的难点,企业所得税的会计核算及纳税申报又是实务操作中的难点,基于工作过程系统化的职业课程设计理念,我们开发了＂企业所得税报税实务＂课程,本文论述了该课程的开发背景、课程设计、教学实施以及考核评价等内容。
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| 关 键 词： | 企业所得税报税实务 工作过程导向 项目情境 学习情景 |
A research and curriculum development of the course of tax return on enterprise income tax based on work experiences |
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| FENG Xiu-juan. A research and curriculum development of the course of tax return on enterprise income tax based on work experiences[J]. Journal of Beijing Institute of Economic Management, 2011, 26(4): 67-70 |
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| Authors: | FENG Xiu-juan |
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| Affiliation: | FENG Xiu-juan(The Financial Department of Beijing Institute of Economic Management,Beijing 100102,China) |
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| Abstract: | Computing enterprise income tax payable,accounting calculation and filling out the income tax form returns are the difficult points both in the teaching and practical operation of taxation.Based on the operation process systemization,we develop the course curriculum of tax return on enterprise income tax.This paper elaborated on the background,course design,and the practice and evaluation of teaching results. |
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| Keywords: | tax return on enterprise income tax process-oriented project context learning scenarios |
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