课题税收及其基本特征(精).docVIP

PAGE PAGE １２ 课题： 税收及其基本特征 一、教学目标： 识记： The meaning of taxation The basic characteristics of taxation Some forms of against tax law 二、重点难点： 教学重点：The meaning of taxation and the basic characteristics of taxation 教学难点：税收的无偿性 三、教学方法：讲解法 四、课时安排：1 class hour 五、授课过程： [复习提问] First, let`s make a revision. Last class we have learned the great functions of finance. Now, according what we have learned, answer two questions: 1.What`s the great functions of finance? 2.What`s the main factors that influence financial income? [导入新课] As we have known that there are four ways to get financial income