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. Enable students to understand the government’s rental tax income and their legal status.
2. Strengthen students' professional ability in statutory theory and practice of renting tax.
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 purpose:
This course mainly introduces the basic concepts of rent tax, the principle of rent tax law and the applicable principles, and conducts in-depth discussions and explanations on the physical structure and procedural structure of various tax laws in our current rent tax system. In order to enable students to understand the provisions of the laws of the current rent tax in our country, establish a completed rent tax concept, so as to lay the foundation for students to learn other related rent tax courses, and thus have the ability to handle tax affairs in work and daily life.
Main content:
1. Basic concepts of renting tax law
2. Tax donation auditing law
3. Comprehensive income tax (including minimum tax negative)
4. Profit business income tax (including minimum tax liability and two tax integration)
5. Value-added and non-value-added business taxes
6. Property tax, reward and tax
7. Non-immunized rental tax: land tax, land value-added tax, housing tax and deed tax
8. Goods tax and cigarettes and alcohol tax
Textbooks and reference books:
Textbook: Lecture
Reference books: Huang Ronglong, tax law ritual, tax association, Wenjing Publishing Company; tax association, Chen Zhiqian, Zhisheng Culture Company; Huang Shuhui, tax law, Xindu Book Bureau, tax law discussion, Wu Jinzhu, Wu Nan 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 Ye Cheng, Song Xiuling, tax laws, Taipei, Xindu Publishing House (the main text of the previous course)
2. Wang Jianxuan;, tax leasing, Taipei, Huatai Cultural Affairs
3. Tax Law Editing, 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 Work or small exam |
20 | |
| 上課參與、出席狀況上課參與、出席狀況 Participation and attendance in class |
20 |
