许淑琴 高丽 王友民

摘  要：教育部提出一流本科课程“双万计划”后，一流课程建设的目标更加具体。具有多学科特点的税法课程因其内容的独特性，更适合建设成线上线下一流混合式课程。构建涵盖税法基本理论、税收实体法和税收程序法三大脉络体系，以“立德树人”为总体目标，以专业能力培养为主线，以“立税德，懂税法，精理论，会运用”为课程目标，形成基于MOOC、SPOC线上资源与线下智慧课堂相统一，“课程思政”与教学改革各环节相融合的混合式教学模式。在不断探索和实践，以及外部资源的不断优化过程中，一流混合式教学改革将得以有效实现。

关键词：混合式教学;一流课程目标;税法课程

中图分类号：G642 文献标志码：A 文章编号：2096-000X（2021）08-0024-04

Abstract： After the Ministry of Education put forward the "Double Million plan" for first-class undergraduate courses， the goal of first-class curriculum construction is more specific. The course of "Tax Law" with multi-disciplinary characteristics is more suitable to be constructed into a first-class online and offline mixed course due to its unique content. The reform establishes three vein systems covering the basic theory of tax law， tax entity law and tax procedural law taking "strengthening moral education and cultivate people" as the overall objectives， a professional ability training as the main line and understanding the tax law， having a good command of theory and applying knowledge as the course objectives. At last， it forms a unified class based on MOOC， SPOC online resources and offline wisdom， curriculum ideology and politics and the integration of every link of the teaching reform of the hybrid teaching mode. In the process of continuous exploration and practice， as well as the continuous optimization of external resources， the first-class hybrid teaching reform can be effectively realized.

Keywords： hybrid teaching; first-class curriculum objectives; Tax Law course

教高[2018]2號文件（简称高教40条）中，明确指出，“高等学校必须主动适应国家战略发展新需求和世界高等教育发展新趋势，牢牢抓住全面提高人才培养能力这个核心点，把本科教育放在人才培养的核心地位、教育教学的基础地位、新时代教育发展的前沿地位……”2018年在全国教育大会上，习近平总书记强调教育的首要问题是培养什么人，教育必须把培养社会主义建设者和接班人作为根本任务，培养一代又一代拥护中国共产党领导和我国社会主义制度、立志为中国特色社会主义奋斗终身的有用人才。这是教育工作的根本任务，也是教育现代化的方向目标。为了实现这一目标，国家开展了一流课程建设。教高[2019]8号文件《教育部关于一流本科课程建设的实施意见》提出要经过三年左右时间，建成万门左右国家级和万门左右省级一流本科课程（简称一流本科课程“双万计划”）。