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. To enable students to understand the government’s tax revenue and how it is reflected in regulations.
2. Strengthen students’ professional abilities in the theory and practice of tax law.
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 Introduction
Basic concepts of tax law
The meaning and principles of tax law
2 Income tax
Comprehensive income tax
profit-making enterprise income tax
3 property tax
estate and gift tax
land tax
house tax
Deed 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 Yecheng, Song Xiuling, Tax Regulations, Taipei, Xinlu Publishing House (main book used in class)
2. Wang Jianxuan;, Taxation Law, Taipei, Huatai Cultural Industry
3. Tax Law Summary, 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 Homework or quiz |
20 | |
| 上課參與、出席狀況上課參與、出席狀況 Class participation and attendance status |
20 |
