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财经类法学专业的税法课程一直是必修课程之一。虽然税法课程非常重要,但教学中却出现了一些问题,令人困惑,尤其是教材选择的困惑,成为税法教学的“瓶颈”。在对现有税法教材体例的梳理基础上,分析其对财经类高校法学专业学生的不适用性,进而提出税法教材编写改革的需求,试图通过体例设计,呼吁出版单位与作者出版适用于财经高校法学专业学生的税法教材,努力提升税法教学对学生和社会的贡献。
Tax law courses in finance and economics law have always been one of the compulsory courses. Although the tax law course is very important, some problems have appeared in the teaching. It is puzzling, especially the puzzling of the choice of teaching materials and becomes the bottleneck of tax law teaching. On the basis of sorting out the existing teaching methods of tax law, this article analyzes the unapprovability of law teaching for financial law students in colleges and universities, and then puts forward the demand for the reform of tax law textbooks. The article attempts to urge the publishing units and authors to publish Law students tax textbooks, and strive to enhance tax teaching for students and society.