| 當期課號 |
1465 |
Course Number |
1465 |
| 授課教師 |
|
Instructor |
|
| 中文課名 |
記帳士考試輔導 |
Course Name |
Review Course for Certified Public Bookkeepers Examination |
| 開課單位 |
會計系(四日)三B |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
本課程旨在協助欲參加記帳士考試之同學，複習及演練歷屆考題，主要包括營業稅及所
得稅等之複習。 |
Objectives |
This is an examination review course for students who intend to attend
Junior Examination for Accredited Bookkeepers. This course covers two
segments: how to file VAT and income tax return. |
| 教材 |
講義及歷屆考題 |
Teaching Materials |
Lecture and Notes |
| 成績評量方式 |
1.小考,期中與期末考各30%
2.出席10% |
Grading |
1.Quizs:30%
2.Midterm30%
3.Final:30%
4.Attendence:10% |
| 教師網頁 |
|
| 教學內容 |
1.租稅法原理
2.營業稅申報實務暨相關法規
3.營利事業所得稅申報實務暨相關法規
4.綜合所得稅申報實務暨相關法規
5.稅捐稽徵法及施行細則
6.遺產及贈與稅法及施行細則
7.商業會計法及商業會計處理準則
8.記帳士法
9.公司法第8章
10.歷屆試題解析及例題演練 |
Syllabus |
1.Principle of Tax Law
2.Practice amd Regulation of VANVABT
3.Practice amd Regulation of Porfit-seeking enterprise income tax
4.Practice amd Regulation of Indivisual income tax
5.Tax Collection Act and Enforcement Rules
6.Estate and Gift Tax Act and Enforcement Rules
7.Business Accounting Act and Enforcement Rules
8.Certified Public Bookkeepers Act
9.Chapter 8 of Company Act
10.Review and Test |