On "Two Centers" in Teaching——Some Experience in Tax Teaching

Traditional teaching view thinks knowledge is the unified concept, which learning is the knowledge input from outside and the teaching process should be teacher-centered. However, constructivists believe knowledge is only the explanation of reality, but not the final answers to questions. Learning is not the knowledge transmission from teachers to students, but knowledge constructing by students. So the teaching process should be student-centered. How to understand and deal with this problem correctly in teaching? The paper presents some suggestions based upon the practical work.