教学目标：Teaching aims
知识目标：
理解我国税收的性质和税收在经济和社会发展中的作用。
能力目标：
培养对比分析的能力
觉悟目标：
增强依法纳税、自觉纳税的意识
教学重点：Teaching importance
我国税收的作用 The functions in our country
教学难点：Teaching difficulties
我国税收的性质 The qualities in our country
教学方法：Teaching methods
分析、归纳、讲述
教具准备：Teaching tools
多媒体
课时安排：
1课时 one period

课前时事讨论
Now let's have our class. Good morning everyone.
（学生问候）
Please sit down.
First, I will make somebody tell me something about politics news，and tell us your opinions.
（学生阐述）
His speech is wonderful. And what's the most important is that he has his own opinion, which is also very good. Everyone should see the world with his own eyes. But there are some mistakes in grammar; you should pay attention in future.
知识回顾
Then, let's make a revision. In the last class, we have learned taxation and its basic characteristics. After study, we have known something about taxation. Now I want one of you to answer me some questions, they are:
1. The meaning of taxation （税收的含义）
2. The basic characteristics of taxation （税收的基本特征）
3. Some forms of against tax law （违反税法的表现）
(学生回答)
That's very good.
导入新课
This time, we will learn a new lesson——The Qualities and Functions of Taxation in Our Country

[多媒体]二、我国税收的性质和作用

Now, I will tell you a story, listen to it carefully
[利用多媒体展示flash动画]
About 2500 years ago there lived a nobleman. He was very rich because he had a large amount of field, most of which belonged to himself, and he needed not to pay anything for the field. So he had many beautiful wives, and lived a very happy life.
But the happy life didn't last long. One day, the king made a new law, that from that day on, the entire field belonged to the king; however he must pay for taxation to the king so much. That was a bad news for the nobleman, and he began to think that he shouldn't get so many wives.
That is all. Now, answer the following questions:
1、故事发生在什么年代？（春秋时期）
2、故事中圣旨的法令历史上称作什么？（初税亩）
3、初税亩在历史上有何重要意义？（客观上承认了土地私有，促进了井田制的瓦解和封建生产关系的出现）
讲授新课
知古有助于鉴今。历史上，各个朝代都有各自不同的赋税制度，许多朝代也有非常重要的赋税改革。接下来，就请同学们搜索一下你们的历史知识，列举出我国古代重要的赋税改革。
Who can give us some examples about the taxation system of some dynasties? （提问） How about others? Let's make a summery. [多媒体：鲁国：初税亩→秦汉：编户制度→三国：租调制→唐代前期：租庸调制；后期：两税法→北宋：方田均税法→明代：一条鞭法→清代:摊丁入亩]
According to these examples, we can make such a conclusion that, in different societies, taxation has something in common. What's the common ground of taxation? What on earth are the general characteristics of taxation? Who wants to make a summery?
（由学生归纳）
①They are all the basic form to get financial income. 都是取得财政收入的基本形式
②They are helpful to realize the nation's function. 都是为国家实现其职能服务的
③They have the same characteristics. 都具有强制性、无偿性、固定性的基本特征
④They all base on the nation's political power. 都是以国家政治权力为前提的分配关系
⑤Their main body is the entire nation. 分配的主体都是国家
⑥They all come from the people. 都是取之于民的
Besides the general character, taxation under different social system has different qualities. Then do you know the qualities of taxation in our country?
First, our taxation comes from the people. It is its general character. So dose our country. 但是，我国现行税收的“取之于民”与以往奴隶社会、封建社会和资本主义社会的“取之于民”又有区别：
[多媒体]取之于民：
1、 民（来源）——国有经济、集体经济
2、增长方式——依靠生产的发展，经济规模的扩大和效益的提高
3、体现了整体利益与局部利益、长远利益与眼前利益的关系
Then, because of the special conditions in our country, the special conditions are：（学生自由回答）socialism country, public ownership. The aim of the government is to serve the people. At the same time, as we know, the financial expenditure includes five aspects：（学生齐声回答）
1、 The expenditure for economic construction.
2、the expenditure for science、education、culture and hygiene.
3、the expenditure for administration and national defense.
4、the expenditure for debt.
5、and others .
From all these we can see that the people will get benefits finally. So, we can make a conclusion that our taxation not only comes from the people but also runs out for the people.

[多媒体]1、我国的税收性质是取之于民，用之于民的新型税收——板书

并且，它从根本上不同于奴隶社会、封建社会和资本主义社会的税收，是一种新型的税收制度。
Next, please turn your books to page 22 and look at the discussion. Where can we see the uses of the taxation in our real life? Who can answer the question?
（学生举例:税收用于发展科教文卫事业，为提高人民的素质和生活水平服务；用于西气东输、西电东送、南水北调等基础建设，为西部地区贫困、改善人民的生活服务。国家财政每年还要拿出数百亿元，用于粮、棉、油、肉食等方面的补贴，不仅保证了生产的正常进行，也为人民生活的稳定和提高发挥了积极作用。税收还用于社会救济、社会保险、保障人民最基本的生活需要，税收还用于公安、司法和国防，保证了国家有良好的社会秩序，使人民有安定的生活环境，等等。）
The examples you gave are all very good.
（挑选学生的例子中较典型的大型工程导入我国税收的作用）这些大型工程的顺利完成都离不开资金的支持，例如西气东输一期工程计划投资就达1200亿元左右。这么大笔的资金会来自哪里呢？（财政）通过第一节的学习我们知道财政资金主要来自税收，这是我国税收的第一点作用。1. It is the basic form to get financial income. And it is the basic function of our taxation.

[多媒体]2、我国税收的作用——板书

（1）税收是组织财政收入的基本形式——板书 （关于这点作用需讲清两点：1、比例 over90%；2、稳定、可靠steady）

Then, please look at the screen. This is a map of China. The yellow area is usually called The Western Part. 近年来，西部地区日益受到全国、乃至全世界的关注，西部的现在和未来牵动着13亿国人的心。
（连续提问）
1、Which provinces are included? 西部包括哪些省区市？
2、What advantages and disadvantages? 从地理上看，西部地区有哪些优势、哪些劣势？
3、What important events happened in history? What places of interest still exist today? 历史上，西部发生过哪些重要事件？现今仍保有哪些名胜？
4、 What about economics there? 西部现在的经济发展状况如何？
5、Why must we develop it? 西部大开发的意义是什么？
6、What else do you think we can do for it? 结合西部地区历史、地理和经济上的特点，谈一谈你认为我们还能做些什么？
那么，在西部大开发战略中，税收发挥了怎样的作用呢？[多媒体显示一则资料，关于国家对西部的税收优惠政策]
From this information we can get another function of our taxation, what's it? （提问，学生回答后再进行补充讲解）

（2）税收是调节经济的重要杠杆——板书

Then, please look at the screen again. There is another piece of information. [多媒体显示某市地税局开展发票中奖的举措] Do you know about it? （如果有学生知道，先请学生来介绍一下相关信息。提出问题：国家为什么要这么做？此举对于国家的意义、对于“三业”的意义以及对于消费者的意义） Then, let us look at a lucky man.[多媒体展示漫画第一个中奖者的情况] Now, you should think what conclusion you can make from all these.[提问，之后列举现实生活中的实例]Then we can get the last function of taxation.

（3）税收是国家实现经济监督的重要手段——板书

总结归纳
Now, let's go over this class. From what we have learned today, we become clear about the qualities and functions of taxation in our country. It includes three parts: 1. The general characteristics of taxation in different societies; 2. The qualities of taxation in our country; 3. The functions of taxation in our country. Since taxation has so great functions, everybody should pay taxes actively and try to be a model taxpayer in the future. This is what we shall learn next class.
板书设计
二、我国税收的性质和作用
1、我国的税收性质是取之于民，用之于民的新型税收
2、我国税收的作用
（1）税收是组织财政收入的基本形式
（2）税收是调节经济的重要杠杆
（3）税收是国家实现经济监督的重要手段

组织讨论
1、At last, please look at the sentence said by Karl Marx, [多媒体：赋税是喂养政府的娘奶。——马克思]. How to understand it? You may discuss it with each other for 2 minutes, and then tell me your opinions?
2、Judge which function it belongs to? [判断分析分别体现了税收的什么作用]
（多媒体显示）
材料一：财政部长项怀诚说，要严格税收管理，减少税收流失，继续保持财政收入快速增长的良好势头，为各项工作提供必要的财力保障。（The first function of taxation）

材料二：为了配合中央西部大开发战略，支持西部经济发展，国家税务总局出台了对在西部从事能源、交通基础设施项目进行投资的外商及国内企业，降低企业所得税税率，按15%征收的政策。同时根据中国加入WTO的情况，国家又出台了保护幼稚产业的税收政策。(The second function of taxation）

材料三：2000年5月19日《经济参考报》报道，山东省国税稽查局日前在对一面粉加工企业实施检查进，工作人员查证账内未发现问题，但对其所支出的电费、库存包装物等计算后，发现与实际库存及销售情况有一定差距。经过再次检查，一举查获了企业账外收入支出及现金收入明细表及其他有关资料。经计算，企业应补交增值税6万多元。(The last function of taxation）

Ok, these are your homework; class is over, goodbye everybody, see you next time.