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。The tax law is one of the professional courses in the department of association planning and will further integrate the application of association processing and economic decisions through the basic structure of tax law. In addition to cultivating students to make good use of professional knowledge of renting tax, and strengthening strategic thinking and caring about important social issues, the course objectives also hope to develop more advanced academic research and practical planning work.
This course will cover the basic concepts of the subjects for the examination of tax laws for the students.
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 discussion
The basic concept of renting tax law
The meaning and principles of renting tax law
2 Income tax
Comprehensive income tax
Profit business income tax
3 Property tax
Property and taxes
Land tax
House tax
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. Tax Law Editing (Latest Version)
2. International Conference Code No. 12 (IAS12)
3. International Financial Reporting Guidelines (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 Beginning 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） |
