|中文課名||稅務法規||Course Name||Tax Law|
|課程目標||從租稅法基本觀念與原則導入,再就各種稅法之研討,以全盤了解租稅法有關之規定,培養日後實務工作之能力。||Objectives||The basic concept and principle of the Tax Law will firstly be introduced. Then, basising on wide discussion, it is expected that students will understand the Tax Law at all. Furthermore, we expect this course will enhance the ability of practical working after their graduation.|
1. Wang Xuan, rent tax, Huatai bookstore, 2008 31 edition.
2. Huang Ming-sheng, Huang Shuhui, Rui-Sheng Li, taxes and regulations - the theory and practice, the five Southern Book Publishing Co., Ltd., China early in September 2009 edition of a brush.
|Grading||1. mid-term 30%
2. final exam 40%
3. Peacetime tests and operational 30%
This course is a semester three-credit courses. Taught mainly introduce Chinese tax regulations and practices, from the basic concepts of tax, a common tax base them on weight program, to value-added and Non-value-added sales tax, income tax, estate and gift taxes, land taxes and other tax items of the theory of and practice. Aim was to enable those who attend to learn about our systems and practices related to tax.
1. The basic concept of tax
2. Rent tax law and principles of meaning
3. Tax base them on weight program
4. Value-added and Non-Value-Added Business Tax Law
5. Income Tax
6. Business income tax
7. The basic income tax system
8. Estate and gift taxes
9. Land tax