摘要
在基础教育阶段培养学生正确的税赋观念是从根本上形成良好的征税环境的举措。这一阶段税赋教育围绕什么是税——为什么要交税——怎样交税的轴线展开 。
This paper points out that in order to develop our students' sense of taxes elementary education can't be replaced by any other educational forms;and it is an efficient act to improre the levqing-taxes circumstances from the origin;and further more,after making a study of the studerts' features of wgnition and the habit-forming characteristics,the authors put forward a framework of tax education centering on'what tax is-why should pay tax-how to pay it' for elementary education in the end of this paper.Some means and measures are presented for developing the sense of taxes in elementary educational stage.
出处
《黄冈师范学院学报》
2001年第4期81-83,94,共4页
Journal of Huanggang Normal University
基金
1999年黄冈师范学院校内基础教育研究立项课题<基础教育阶段普及税务知识培养纳税意识的构想>阶段研究成果之一 课题编号 :97CF38
