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.
本課程將針對土地稅、遺贈稅及稅捐稽徵法等租稅議題作深入之探討，使學生了解政府的租稅收入，在法規方面的體現。並加強學生租稅法理論與實務的專業能力。
This course will conduct an in-depth discussion on tax issues such as land tax, inheritance tax and tax collection laws, so that students can understand the government's tax revenue and how it is reflected in regulations. And strengthen students' professional abilities in the theory and practice of tax law.
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 rate and class 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 |
