稅務法規為會計學系專業課程之一，將藉由稅法基本架構，進一步整合會計處理與經濟決策的應用。課程目標除了培養學生善用租稅專業知識，並強化策略性思考與關心社會重要議題外，更希望能啟發有志從事更進一步的學術研究與實務規劃工作。
本課程將涵蓋會計師考試稅務法規科目之基本概念。Tax Laws and Regulations is one of the professional courses of the Department of Accounting. It will further integrate the application of accounting processing and economic decision-making through the basic structure of tax laws. In addition to cultivating students to make good use of tax expertise and strengthening strategic thinking and concern for important social issues, the course aims to inspire those who are interested in further academic research and practical planning.
This course will cover the basic concepts of tax regulations for the Accountant Examination.
1 緒論
租稅法的基本概念
租稅法的意義與原則
2 所得稅
綜合所得稅
營利事業所得稅
3 財產稅
遺產及贈與稅
土地稅
房屋稅
契稅
1 Introduction
Basic concepts of tax law
The meaning and principles of tax law
2 Income tax
Comprehensive income tax
profit-making enterprise income tax
3 property tax
Estate and gift taxes
land tax
house tax
Deed tax
1. 稅法輯要（最新版本）
2. 國際會計準則第12號(IAS12)
3. 國際財務報導準則(IFRIC23)
4. FASB Interpretation No. 48
5. Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50, 127-180.
1. Summary of tax laws (latest version)
2. International Accounting Standard No. 12 (IAS12)
3. International Financial Reporting Standards (IFRIC23)
4. FASB Interpretation No. 48
5. Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50, 127-180.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期初考期初考 Preliminary exam |
15 | The first/second theorem of welfare economics、中華民國憲法第19條、主要稅目的稅法架構、稅額計算模式與免稅額（扣除額）及抵減之觀念、財稅差異 |
| 期中考期中考 midterm exam |
25 | 法人所得稅與營業行為稅捐，並包含期初考範圍 |
| 期末考成績期末考成績 Final exam results |
60 | 全學期課程內容(法規涵蓋所得稅、加值型與非加值型營業稅、土地增值稅、遺產與贈與稅法、稅捐稽徵法、納稅者權益保護法） |
