During 27th August and 28th August, 2014 National Case Design and Teaching Training for Taxation Major, sponsored by China National Committee for MT Education and China Academic Degrees & Graduate Education Development Center (CDGDC), was undertaken by our school successfully. 126 backbone teachers from 45 taxation education units attended the conference.
In order to implement the regulation, Promoting the Reform of Training Mode for Professional Master Degree (Teaching and Research [2013] No.3), to establish the teaching case library for master of taxation, to improve teachers’ teaching and case-designing ability and to improve the teachers’ professional quality, our school invited tax expertise from education units, tax department, tax firms and multinationals to made 5 special reports for students. The special reports consisted of two themes, one was case design and case teaching, and the other theme was tax case analysis.
The training included three parts. Professor Tong Jinzhi (the secretary-general of China National Committee for MT Education), Professor Hu Jianyi (the member of China National Committee for MT Education and the president of Public policy and Management Institute at SUFE), and Liu Xiaochuan (the executive director of China Public Finance Institute (CPFI) at SUFE and the vice director of SPEA at SUFE) hosted the three parts respectively.
In the evening of 27th August, the director assistant of CDGDC, Zhao Yu, firstly introduced the backgrounds, aims, construction and operational mode, central task and the following work of the China Professional Master Degree Case Center. Then Professor Xu Zhirui (the director of Research center for China Supply Chain Management at Xiamen University) made meaningful speech about how to design the teaching case.
Professor Xu Zhirui has rich experience of case design and teaching. The case cooperatively written by Professor Xu and his students was awarded with the 100 Excellent Teaching Cases, and was collected by Richard Ivey School of Business’s Case Pool. Professor Xu elaborated the aim, component, and design of case teaching from three perspectives, that is, why conduct case teaching, what is case teaching and how to conduct case teaching. Then Professor Xu shared the case design experience of The Reborn of Hongxin Logistics.
On 28th, the first half of the conference was started with Yan Xizhong’s speech, The Analysis of the Legal and Fiscal Attribute of Tax. Yan Xizhong is the partner of Shanghai Fortran Law Firm. During the speech, Yan Xizhong analyzed the case from an incisive perspective, which drove the audience to reflect on the legal and fiscal attribute of the business comprehensively. On the second half of the conference, Professor Liu Rong (the dean of Finance and Taxation School at Southwestern University of Finance and Economics) explained the case design specification of taxation major, and the case framework, design essentials and key point of case content and teaching note by analyzing the case of Apple’s tax avoidance behavior.
In the afternoon of 28th, Xu Jianjun (the deputy director general of the Tax Inspection Office at Shanghai Municipal Office, AST Shanghai Municipal Bureau of Local Taxation and the first group of candidates of national leading talents of taxation) shared the case of informational tax inspection at MSHY Company. Based on the informational tax inspection, Xu Jianjun elaborated the tax inspection case of international cargo transportation. By analyzing the case, Xu Jianjun illustrated how to use informational means to investigate, collect evidence, and made tax treatment when faced with the multinational corporations which has no paper account book, but English bookkeeping and complex accounting process.
At last, Liu Jinfang (the tax director of the Asian headquarters at International Paper Company) made speech entitled The Comparison of Tax Treatments of Cross-border Trade in Different Countries. The tax treatment of cross-border trade involves the frontier issue of international taxation, and is also the attendants’ area of concern. The case elaborated by Liu Jinfang was internationally oriented. It not only involved the tax issues of mainland and Hong Kong, but also the tax issues in America, Germany and European Union, which inspired the audience to think deeply and to learn constantly.
This training session only lasted for one day, but was substantial. The cases used in the session were typical, practical and specific, thus drew the audience’s attention. The participants were actively interacted with the experts, creating a friendly and warm atmosphere.