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.
1 緒論
租稅法的基本概念
租稅法的意義與原則
2 所得稅
綜合所得稅
營利事業所得稅
3 財產稅
遺產及贈與稅
土地稅
房屋稅
契稅
1 discussion
The basic concept of renting tax law
The meaning and principles of rent tax law
2 Income tax
Comprehensive income tax
Profit business income tax
3 Property tax
Property and taxes
Land tax
House tax
Tax
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 |
