本文選題：視同銷售　切入點(diǎn)：進(jìn)項(xiàng)轉(zhuǎn)出　出處：《財(cái)會(huì)月刊》2013年16期 　論文類型：期刊論文

【摘要】：增值稅視同銷售和進(jìn)項(xiàng)轉(zhuǎn)出是《稅法》課程學(xué)習(xí)中容易混淆的兩個(gè)概念。本文從教學(xué)的角度分析了如何合理安排這一教學(xué)內(nèi)容,采用探究式教學(xué)理論進(jìn)行了課堂教學(xué)設(shè)計(jì),以幫助學(xué)生理解并掌握這一知識(shí)點(diǎn)。
[Abstract]:Value-added tax (VAT), as well as sales and input transfer, are two concepts easily confused in the study of the course of tax Law. This paper analyzes how to arrange this teaching content reasonably from the perspective of teaching, and designs the classroom teaching with the theory of inquiry teaching. To help students understand and master this knowledge.
【作者單位】： 廣州大學(xué)華軟軟件學(xué)院;
【分類號(hào)】：F230-4
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本文編號(hào)：1590404