Thought to teaching methodology in the course of Tax Law in the major of accounting

Abstract

legal system of state tax revenue is being reformed in order to adapt national economic transition mode. As college education reform increasingly deepens, social demand also requires colleges cultivating academic talents to applied talents. Tax Law as one of core courses of accounting major is also faced with a reform in order to adapt era development and educational reform needs. This paper starts with explanation of the status and features of Tax Law, analyzes teaching status of this course and puts forward some exploratory ideas about Tax Law reform in combination of social and enterprise demand for talents. I. Status and features of Tax Law in accounting major teaching 1. Status of Tax Law Tax law is a generic term of legal norms used to adjust relationship of tax collection and payment rights and obligations between the state and tax payers. The sources of tax revenue mainly include enterprises, individual business and individuals. Tax revenue has great effects on business activities and benefits of the above groups and individuals and is paid high attention to. So, society and enterprises require accounting personnel at different levels and in different positions owning the following professional abilities: master necessary knowledge of tax law, correctly calculate tax amount, carry out accounting treatment and declaration and lighten enterprise and individual tax burden through legal means. Seeing from professional growth route of accountancy, the knowledge of tax law is key knowledge and necessary examination subject regardless of the examination of accountant certificate and job title of accountants or the examination of certified public accountants and certified tax agents. Therefore, Chinese colleges set courses related to tax law for finance and economics major. Tax Law is an essential part in accounting major course system. 2. Features of Tax Law Compared with other courses, Tax Law has the following three features: (1) Policy and timeliness Although china has had thorough tax law system, there are only two income tax laws, law of vehicle and vessel tax and law of collection and management passed by the National People's Congress and its the National People's Congress. The remaining laws exist in the form of provisional regulations or enforcement regulations. This is mainly because China is in economic transition period. As macroeconomic policy changes continuously, tax law will be correspondingly adjusted and perfected. So, teaching contents of Tax law must keep up with national macro-policy and adjustments. This reflects policy and timeliness. (2) Relevance Tax Law and Accounting are closely related. For example, material purchase or product sales existing in Accounting will involve added-value tax, consumption tax, extra charges of education funds, educational expense and stamp tax etc. Disposal of fixed assets and intangible assets in Accounting will involve business tax. Income tax expense in financial profit statement will correlate with corporate income tax. Besides, tax categories in tax law system also have close relationship. For example, tobacco and wine sale will involve added-value tax, consumption tax, urban construction tax and extra charges of education funds. During calculating corporate income tax, six taxes and one expense in business tax and surcharges need to be ducted. These show relevance of Tax law. 2014 International Conference on Economic Management and Social Science (EMSS 2014) © 2014. The authors Published by Atlantis Press 189 For (3) Pragmatism For common citizens, they need to pay tax according to laws. As a student majoring in accounting, he must master relevant theoretical knowledge, be able to correctly calculate the amount of tax, complete tax declaration and relevant accounting treatment, know China tax collection and management procedure and lay a solid foundation for future relevant jobs. This requires students carefully learning theoretical knowledge, often participating in tax calculation, tax-related business handing and declaration, and simulating revenue administrators so as to improve their cognition of practice, finish work and solve problems. II. Teaching status of Tax Law of accounting major Although colleges set courses related to tax law, teaching effects and satisfaction degree of knowledge mastery have been on the decrease in recent years. The problems existing in Tax Law teaching mainly include the following: 1. Teachers’ knowledge structure is imperfect Perfect teaching team is a key factor to ensure teaching quality and drive teaching reform. Update of follow-up teaching materials, reform of teaching methods and means, reconstruction of evaluation system and practical training environment construction cannot be separated from excellent teaching team. At present, in college TX Law teaching, some teachers come from law major; some come from finance and economics major. The teachers majoring in law generally have no accounting knowledge and have natural weakness. Moreover, the teachers majoring in accounting major generally have strong theoretical knowledge and weak practical ability. Even if some schools employ tax personnel in enterprises to teach Tax Law, but the lack of teaching experience also greatly affects teaching effects. 2. Knowledge update in teaching materials lags behind current tax reform trend In order to adapt national economic model transition, adjustment and modification of tax law policies and contends gradually become normal, but there is certain period from teaching material preparation to publishing. Thus, teaching materials inevitably lag behind reform of national tax revenue law. Tax law principles explicitly stress new laws are superior to old laws. Once new laws are issued, old laws lose legal force. In daily teaching, the students concerning national tax reform will put forward the consistence between teaching material contents and tax reform contents, when teaching material contents must be changed. This will give rise to many troubles for teaching. If teachers completely teach according to their knowledge mastered without considering teaching materials, students and teachers will lose a platform to communicate through teaching materials. Hysteresis of teaching material contents is a bottleneck restricting Tax Law teaching. 3. Teaching method and means are single Currently, class hours of Tax Law is low, generally 54 or 72 class hours. Teachers generally adopt traditional cramming method in order to complete teaching tasks. There is no time for students to participate in analysis. For articles students are difficult to undressed, numerous tax preference or tax formulas, students are required to memorize mechanically. Thus, students’ class participation degree is low, with small interest, and classroom climate is poor. In addition, there are many students in a class and many classes. Situations of each student are different. It is hard for teachers’ traditional teaching mode to improve teaching effects. 4. Evaluation system is not scientific At present, Tax Law evaluation is dominated on final written examination and supplemented by ordinary performance. As mentioned above, there are many students in a class and many classes. It is difficult to objectively evaluate ordinary performance of each student. Teachers most give scores according to students’ class ordinary performance. The core of the final score is the final examination. The test paper pays attention to theoretical knowledge and neglects practice. Students often prepare examinations through making effort at the last moment. In this way, students fail to analyze and think theoretical knowledge, and neglect learning and mastery of practical knowledge. Thus, it is hard for them to improve comprehensive quality. 5. Practice learning environment is imperfect