| 當期課號 |
3144 |
Course Number |
3144 |
| 授課教師 |
蘇仁偉 |
Instructor |
SU,JEN WEI |
| 中文課名 |
租稅規劃 |
Course Name |
Tax Planning |
| 開課單位 |
會計系(四進)四A |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
瞭解綜合所得稅、營利事業所得稅及遺產與贈與稅及其他現行稅務法令規定及稅務規劃方向。 |
Objectives |
This course prepares the students learn more in the fields of Individual Income Tax, Profit-Seeking Enterprise Income Tax, Estate and Gift Tax and tax planning. |
| 教材 |
自編講義 |
Teaching Materials |
Lecture |
| 成績評量方式 |
期中考 30%
期末考 30%
作業及平時考等 40% |
Grading |
Mid Term 30%
Final Exam 30%
The homework and usually tests 40% |
| 教師網頁 |
|
| 教學內容 |
1.綜合所得稅實務及個案研討
2.營利事業所得稅實務及個案研討
3.遺產與贈與稅實務及個案研討 |
Syllabus |
1.Case study amd Practice of Indivisual income tax
2.Case study amd Practice of Porfit-seeking enterprise income tax
3.Case study amd Practice of Estate and Gift Tax |