浏览人民教育出版社网站,读到了北京市房山区教师进修学校牛文志老师和北京市房山区长沟中学赵玮老师合作的一篇文章——《运用数轴巧算个人工资薪金所得税》,很受启发。这不失为一种好方法,可以有效克服计算中容易出现的错误。不过个人所得税的计算一般出现在选择题中,用牛老师和赵老师的方法虽然可以计算出正确结果但耗时太多,能保证精度却保证不了速度。结合教学实际,我发现有更简单 Browse the website of People’s Education Publishing House and read an article by Niu Wenzhi, a teacher training school in Fangshan District, Beijing, and Zhao Wei, a teacher in Changgou Middle School, Fangshan District, Beijing. It is very much inspired by “Using Individual Axis to Calculate Personal Income Salary” . This is a good way to effectively overcome the mistakes in calculation. However, the calculation of personal income tax generally appear in the multiple-choice questions, with the method of Niu teacher and Zhao, although the correct results can be calculated but time-consuming, but can not guarantee the accuracy of the speed. Combination of teaching practice, I found it easier