| 當期課號 |
3184 |
Course Number |
3184 |
| 授課教師 |
陳輝格 |
Instructor |
CHEN,HEY GER |
| 中文課名 |
稅務會計 |
Course Name |
Tax Accounting |
| 開課單位 |
會計系(四進)三A |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
1.介紹國內租稅環境及租稅行政體制。 2.兩稅合一與營業稅相關會計處理。 3.營利事業所得稅查核準則。 |
Objectives |
This course helps students familiar with the theories and practices in the fields of the value-added tax, business income tax, and withholding tax, etc. |
| 教材 |
講義 |
Teaching Materials |
|
| 成績評量方式 |
1.作業及參與40%
2.期中30%
3.期末30% |
Grading |
Grading Test & Problem-sheets: 40%
Mid-term Exam.: 30%
Final Exam.: 30% |
| 教師網頁 |
|
| 教學內容 |
針對國內記帳士稅務申報實務科目之考試,深入講解有關1.個人綜所稅2.營所稅3.營業稅各項申報實務,務使學生能夠金榜題名. |
Syllabus |
Our objective is passing the examination of Book-keeping. We wiil deeply introdue the returns of personal income/profit-business/value-added. |