This paper analyzes the levy goal and tax base of the current consumption tax of China,proves with experience data the regressive character of the current consumption tax,which restricts its aim to regulate income differences indirectly.

In view of the status quo of common curriculum of educational technology at normal universities,the paper discusses teaching reforms of common curriculum of educational technology at normal universities,which should take the curriculum construction as the core,clarify the curriculum goal,standardize teaching content,and explore proper teaching patterns and multi-element teaching evaluation system.

The article reckons that in order to set up a curriculum goal, the first thing should be to discuss the generating resource of the curriculum goal.

To meet the demands of professional training scheme and enlarge students employment,the course teaching contents were in accordance with the course objectives adjusted and improved with the cultivation of technical application competence as the cardinal line,in the teaching practice of Environmental Engineering Construction Technology,thus straightening the teaching contents.

The author points out that ESP teachers in China should conduct a series of needs analyses before starting the course,as it provides a valuable insight into the way that course objectives and syllabus is to be set up.

In the curriculum standard,the concept of "course objective" is used.

On the Construction of the Wushu Course Target of Colleges and Universities;

And it establishes eight course targets of university special physical education course from showing loving care for life in order to make sure that the disabled students can get the high limit right of learning physical education.

The article analyses the worrying status of the higher teacher pedagogy in our country,and clearly explains the important positions and the active functions of the course target in construction.