1. 探討土地稅法之規定，加強學生土地稅法理論與實務的專業能力。
2. 探討遺贈稅法之規定，加強學生遺贈稅法理論與實務的專業能力。
3. 探討營業稅法之規定，加強學生營業稅法理論與實務的專業能力。
4. 探討稅捐稽徵法之規定，加強學生稅捐稽徵法理論與實務的專業能力。1. Explore the provisions of the Land Tax Law and strengthen students' professional ability to conduct land tax legal theory and practice.
2. Explore the provisions of the tax reward law and enhance students' professional ability to discuss and practice the tax reward law.
3. Explore the provisions of the business tax law and enhance students' professional ability to conduct business tax law theory and practice.
4. Explore the provisions of the tax donation audit law and strengthen students' professional ability in the theory and practice of tax donation audit law.
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 rental tax topic discusses the rental tax issue in depth, and introduces the handling methods of differences between the financial association and the tax law regulations of tax audits, especially the relevant regulations on profit-making income tax, business tax and tax donation audits, so that students can have a deeper understanding of the application of the rental tax law regulations.
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.吳嘉勳，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. Wu Jiayi, renting tax law, 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 |
|---|---|---|
| 期中考試期中考試 Midterm exam |
40 | 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 and course learning performance |
20 | 出席率及上課學習態度 |
| 期末考試期末考試 Final exam |
40 | 期末考試評量成績 |
