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Paying taxes is a national obligation and is closely related to our daily lives. Let students learn professional knowledge of income tax law, enrich their skills, improve their competitiveness, and cooperate with practice to make them deeper into the field of tax law.
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 taxes and the sun orbited by stars. In the tax system, it has the function of averaging social wealth and realizing social justice and fairness. Income tax is divided into comprehensive income tax and profit-making enterprise income tax. Comprehensive income tax is a tax on the income of individuals. For-profit enterprise income tax is a tax on the income of profit-making institutions, that is, it is taxed on its surplus. When you earn income, you cannot I don’t know how to pay taxes; in the pursuit of profits and sustainable operations, profit-making enterprises must not know how to pay taxes. This subject mainly enables students to understand the establishment of the income tax system, coordinate practice with theory, and introduce my 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
＜Tax Law＞Wang Jianxuan: Huatai Bookstore (Taipei City: 2013)
＜Compilation of Income Tax Laws＞Ministry of Finance (Taipei City: 2013)
Others: newspapers, magazines, journals, papers
| 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 | |
| 平常成績平常成績 normal grades |
40 | 注重出席率及學習態度 |
