1.能用自己的詞彙定義租稅與會計資訊，並能描述稅務會計涵蓋的主要內容、限制與影響其運行的重要環境因素。
2.能了解並說明稅法體系及所要規範的目的
3.能使用相關法律規定及教科書完成分析有關租稅爭議案件的法律爭點，並由案件中歸納出適當結論
4.知道於何處可找到稅法的相關資訊，研究結果及標準，並可評估所獲資訊的適用性1. Be able to use your own vocabulary to define taxation and accounting information, and be able to describe the main content, limitations and important environmental factors that affect its operation in tax accounting.
2. Be able to understand and explain the tax law system and the purpose of the regulations
3. Be able to use relevant legal provisions and textbooks to analyze legal issues related to tax dispute cases and draw appropriate conclusions from the cases.
4. Know where to find relevant information, research results and standards on tax laws, and be able to evaluate the applicability of the information obtained
租稅專題針對租稅議題作深入之探討，並介紹稅務稽徵實務上財務會計與稅法規定差異之處理方法，特別是營利事業所得稅、營業稅及稅捐稽徵相關規定，使學生對於租稅法規應用能夠有更深入之認識。
The tax topic provides an in-depth discussion on tax issues and introduces how to deal with the differences between financial accounting and tax law regulations in tax collection practices, especially the regulations related to profit-making enterprise income tax, business tax and tax collection, so that students can understand tax laws and regulations. Applications can provide a deeper understanding.
1.租稅法(王建煊;編著，文笙書局)
2.稅務法規概要(王建煊;編著，文笙書局)
3.稅務會計(許崇源編著，新陸書局)
1. Taxation Law (Wang Jianxuan; edited by Wensheng Book Company)
2. Summary of tax regulations (Wang Jianxuan; edited by Wensheng Book Company)
3. Tax Accounting (edited by Xu Chongyuan, Xinlu Book Company)
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考試期中考試 midterm exam |
30 | 期中考試評量成績 |
| 出席率及上課學習表現出席率及上課學習表現 Attendance rate and class performance |
30 | 出席率及上課學習態度 |
| 期末書面報告期末書面報告 Final written report |
40 | 期末書面報告及口頭報告成績 |
