1.使學生了解政府的租稅收入，在法規方面的體現。
2.加強學生租稅法理論與實務的專業能力。1. To enable students to understand the government’s tax revenue and how it is reflected in regulations.
2. Strengthen students’ professional abilities in taxation law theory and practice.
教學目的：
本課程主要介紹租稅之基本概念、租稅法津主義與適用原則，並就我國現行租稅制度中各種稅法之實體架構與程序架構進行深入探討與解說，期使學生瞭解我國現行租稅法律規定，建立完備之租稅法觀念，以奠定學生學習其他相關租稅課程之基礎，進而具有處理工作與日常生活的稅務事務能力。
主要內容：
1.租稅法之基本觀念
2.稅捐稽徵法
3.綜合所得稅(包括最低稅負制)
4.營利事業所得稅(包括最低稅負制、兩稅合一)
5.加值型及非加值型營業稅
6.遺產稅及贈與稅
7.不動產租稅：地價稅、土地增值稅、房屋稅及契稅
8.貨物稅及菸酒稅
教材及參考書：
教材：講義
參考書：黃榮龍，稅法寶典、稅務會計，文京出版公司；稅務會計、陳志愷，智勝文化公司；黃淑惠，租稅法規，新陸書局,租稅法要論、吳金柱，五南公司
Teaching purposes:
This course mainly introduces the basic concepts of taxation, taxation laws and application principles, and conducts in-depth discussions and explanations on the substantive and procedural structures of various tax laws in my country's current taxation system, with the aim of enabling students to understand my country's current taxation laws and regulations. , establish a complete concept of tax law to lay the foundation for students to learn other related tax courses, and then have the ability to handle tax affairs at work and daily life.
Main content:
1. Basic concepts of tax law
2. Tax collection law
3. Comprehensive income tax (including minimum tax system)
4. Profit-making enterprise income tax (including minimum tax system, two taxes into one)
5. Value-added and non-value-added business taxes
6.Inheritance tax and gift tax
7. Real estate tax: land value tax, land value-added tax, house tax and deed tax
8. Goods tax, tobacco and alcohol tax
Textbooks and reference books:
Textbook: Handouts
Reference books: Huang Ronglong, Tax Law Collection, Tax Accounting, Wenjing Publishing Company; Tax Accounting, Chen Zhikai, Zhisheng Culture Company; Huang Shuhui, Tax Regulations, Xinlu Book Company, Tax Law Essentials, Wu Jinzhu, Wunan Company
1.楊葉承、宋秀玲，稅務法規，台北，新陸出版社(上課主要用書)
2.王建煊;，租稅法，台北，華泰文化事業
3.稅法輯要，台北，財政部
1. Yang Yecheng, Song Xiuling, Tax Regulations, Taipei, Xinlu Publishing House (main book used in class)
2. Wang Jianxuan;, Taxation Law, Taipei, Huatai Cultural Industry
3. Tax Law Summary, Taipei, Ministry of Finance
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 midterm exam |
30 | |
| 期末考期末考 final exam |
30 | |
| 作業或小考作業或小考 Homework or quiz |
20 | |
| 上課參與、出席狀況上課參與、出席狀況 Class participation and attendance status |
20 |
