1. 藉由稅務議題之討論與報告撰寫，讓參與課程同學全面性地瞭解稅捐法治國家的運轉實態
2. 藉由授課與討論機會，將灌輸參與同學正確的專業態度與執業觀念
3. 藉由授課與討論機會，能夠給予僅具會計背景知識的同學同時瞭解基礎法律與稅捐法律概念1. Through the discussion and report writing of tax issues, students participating in the course will have a comprehensive understanding of the actual operation of a country governed by taxation and rule of law.
2. Through lectures and discussion opportunities, the participating students will be instilled with correct professional attitudes and practice concepts.
3. Through lectures and discussion opportunities, students with only accounting background knowledge can simultaneously understand basic legal and tax legal concepts.
由於本次課程為首次法律系教師在會計所開設，並以共同關注之稅務問題為研究對象，故將由教師主導作有別於傳統授課的教學方式。本次研究專題，將先藉由教師與參與課程同學，共同預先選定應討論的稅務主題（時事性稅改議題、稅法規範或稅務問題、個別的稅捐爭議等），由每位參與同學撰寫期中報告，並在教師指導下，進行交互討論，參與同學應回應教師與同學在討論中的提問或質疑，並在教師指導下，於期末報告中回應相關之問題或質疑。藉由稅務議題的討論，可讓參與同學更明白稅捐法治國家運作的實態。
Since this course is offered by law teachers in an accounting office for the first time, and it takes tax issues of common concern as the research object, it will be led by teachers in a teaching method that is different from traditional teaching. For this research topic, teachers and participating course students will first jointly select the tax topics that should be discussed (current tax reform issues, tax law regulations or tax issues, individual tax disputes, etc.), and each participating student will write Mid-term report, and conduct interactive discussions under the guidance of the teacher. Participating students should respond to the questions or doubts raised by the teacher and classmates during the discussion, and respond to relevant questions or doubts in the final report under the guidance of the teacher. Through discussions on tax issues, participating students can better understand the actual operation of a country governed by taxation and rule of law.
王建煊、租稅法，華泰出版
徐偉初、歐俊男、謝文盛，財政學，華泰出版
陳清秀，稅法總論，元照出版
Wang Jianxuan, Taxation Law, Huatai Publishing
Xu Weichu, Ou Junnan, Xie Wensheng, Finance, Huatai Publishing
Chen Qingxiu, General Introduction to Tax Law, Yuanzhao Publishing House
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 課程參與、討論與出席率課程參與、討論與出席率 Course Participation, Discussion and Attendance |
50 | 以參與同學在課程中討論的積極度、討論的發言內容、以及是否經常出勤或缺席，由教師作綜合判斷。 |
| 期中報告與期末報告內容期中報告與期末報告內容 Contents of interim report and final report |
50 | 以參與同學在兩份報告中，所提出見解的原創性、討論問題之嚴謹度、展開問題之深度與廣度，由教師作綜合判斷。倘若，經教師事後發現，同學報告之內容係抄襲他人之碩士論文著作的部分內容，或以網路搜尋所得文章內容加以瓜代，甚至是以剪貼新聞資料之方式寫作，該同學之報告內容，將以零分計算。 |
