納稅是國民應盡的義務，也是與我們日常生活息息相關，讓學生學習到所得稅法的專業知識，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

Taxation is the duty that the people should do, and it is also closely related to our daily lives. It allows students to learn professional knowledge of income tax method, enrich their skills, improve their competitiveness, and cooperate with practice to make them deeper into the field of tax method.

所得稅是租稅中的女王，眾星拱繞的太陽，在租稅制度中，有平均社會財富，實現社會正義公平的功能。所得稅分為綜合所得稅及營利事業所得稅，綜合所得稅是對個人的所得課稅，營利事業所得稅是對營利事業單位的所得課稅，也就是對它的盈餘課稅，你在賺取所得時你不能不知如何繳稅；營利事業在追求利潤及永續經營中，如何繳稅也不能不知。本科目主要在使學生瞭解所得稅制度的建立，使實務與理論相配合，並介紹我國的所得稅制度與實務操作。

Income tax is the queen of rent tax, the sun is surrounded by stars. In the rent tax system, it has the function of equal social wealth and social justice. Income tax is divided into comprehensive income tax and profit-making business income tax. Comprehensive income tax is personal income tax, and profit-making business income tax is the income tax of profit-making business units, that is, its profit-making tax. When you make money, you must not know how to pay tax; in the pursuit of profit-making business and continuous operation, you must not know how to pay tax. This subject mainly aims to enable students to understand the establishment of the income tax system, coordinate with theory, and introduce our country's income tax system and practical operations.

＜租稅法＞顏慶章著：五南書局（台北市：2012）
＜租稅法＞王建煊著：華泰書局（台北市：2013）
＜所得稅法令彙編＞財政部（台北市：2013）
其他：報紙、雜誌、期刊、論文

Qingqing Chapter: Wunan Book Bureau (Taipei City: 2012)
Written by Wang Jianxuan: Huatai Book Bureau (Taipei City: 2013)
＜Enrollment of the Income Tax Law＞ Ministry of Finance (Taipei City: 2013)
Others: newspapers, magazines, journals, articles