1437 - 租稅專題

Seminar on Tax

教育目標 Course Target

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. Discuss the provisions of land tax law and strengthen students’ professional abilities in land tax law theory and practice.
2. Discuss the provisions of the inheritance tax law and strengthen students’ professional abilities in the theory and practice of the inheritance tax law.
3. Discuss the provisions of the Business Tax Law and strengthen students’ professional abilities in the theory and practice of Business Tax Law.
4. Discuss the provisions of the tax collection law and strengthen students’ professional abilities in the theory and practice of tax collection law.

課程概述 Course Description

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 have a deeper understanding of the application of tax laws.

參考書目 Reference Books

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 Yecheng, Song Xiuling, Tax Regulations, Taipei, Xinlu Publishing House (main book used in class)
2. Wu Jiaxun, Taxation Law, Taipei, Huatai Cultural Industry
3. Tax Law Summary, Taipei, Ministry of Finance

評分方式 Grading

評分項目
Grading Method
配分比例
Percentage
說明
Description
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
Attendance rate and class performance
20 出席率及上課學習態度
期末考試
final exam
40 期末考試評量成績

授課大綱 Course Plan

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相似課程 Related Courses

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課程資訊 Course Information

基本資料 Basic Information

  • 課程代碼 Course Code: 1437
  • 學分 Credit: 0-3
  • 上課時間 Course Time:
    Thursday/2,3,4[M101]
  • 授課教師 Teacher:
    張嘉仁
  • 修課班級 Class:
    會計系3,4
選課狀態 Enrollment Status

目前選課人數 Current Enrollment: 39 人

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