納稅是國民應盡的義務，也是與我們日常生活息息相關，讓學生學習到稅法的專業知識，充實其技能，提高其競爭力，並與實務相配合，使其更深入稅法的領域。Paying taxes is a national obligation and is closely related to our daily lives. Let students learn professional knowledge of tax law, enrich their skills, improve their competitiveness, and cooperate with practice to make them deeper into the field of tax law.
實務是建立在理論之上，而理論是靠實務淬鍊而成，本科目主要在使學生瞭解稅法及制度的建立，使實務與理論相配合，並介紹我國的租稅制度。
稅捐稽徵法係普通法，而相對於各稅賦於特別法之性質，學習稅捐稽徵法，瞭解各稅法共通項目，及稅制建立之精神，稽徵之技術，為稅法之必習科目。
Practice is based on theory, and theory is quenched by practice. This subject mainly enables students to understand the establishment of tax laws and systems, coordinate practice with theory, and introduce my country's tax system.
Tax collection law is common law, and compared with the nature of each tax as a special law, studying tax collection law, understanding the common items of various tax laws, the spirit of establishing the tax system, and tax collection technology are required subjects of tax law.
＜稅法總論＞陳清秀著：元照書局（台北市：2006.10）
＜租稅法＞顏慶章著：五南書局（台北市：2010）
＜租稅法＞王建煊著：華泰書局（台北市：2013）
其他：報紙、雜誌、期刊、論文。
Others: newspapers, magazines, journals, papers.
| 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 | |
| 平常成績平常成績 normal grades |
40 | 注重出席率及學習態度 |
