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对比是为了鉴别,对比即从不同侧面、不同角度对事物进行比较分析的方法。人们认识问题、分析问题、解决问题离不开对比,税法教学过程也是认识问题、分析问题、解决问题的过程,因此,税法教学也离不开对比。对比能够加深学生对知识的感性认识和理性认识,能够培养学生的独立思维能力,调动学生的学习积极性,有利于创新人才的培养。
Comparison is to identify, contrast that is from different sides, different perspectives on the comparative analysis of things. People recognize the problem, analyze the problem and solve the problem inseparably. The tax law teaching process is also the process of understanding the problem, analyzing the problem and solving the problem. Therefore, the teaching of tax law can not be separated from the teaching. Contrast can deepen students’ perceptual knowledge and rational understanding of knowledge, can cultivate students’ independent thinking ability, arouse students’ enthusiasm for learning, is conducive to the cultivation of innovative talents.