CAJ | 학술논문

税收原理是税务专业本科生学习税法、外国税制和国际税收等课程的前置课程，这门课程学习掌握的效果直接影响着学生对后续课程的理解深度，以及走上工作岗位后分析和解决税务问题的能力。在实践教学中，传统“教师讲，学生听”的讲授方式下的接受性学习，日益不能适应社会发展对人才的要求，而接受性学习和研究性学习结合应用的方法可以扬长避短，提高人才培养的质量。
세수원리시세무전업본과생학습세법、외국세제화국제세수등과정적전치과정，저문과정학습장악적효과직접영향착학생대후속과정적리해심도，이급주상공작강위후분석화해결세무문제적능력。재실천교학중，전통“교사강，학생은”적강수방식하적접수성학습，일익불능괄응사회발전대인재적요구，이접수성학습화연구성학습결합응용적방법가이양장피단，제고인재배양적질량。
To undergraduates majoring in taxation, the study of the course Principles of Taxation serves as a foundation for further studies of Tax Law, Foreign Tax System and International Taxation. The course has a direct effect on the understanding of those follow-up courses and enables students to analyze and solve tax problems in their future work. In practice, the traditional teaching methods of teachers preaching while students listening cannot meet the requirements of social need for qualified personnel. However, combining the receptive study and research study can maximize the advantages and minimize the disadvantages and improve the training quality.