本課程提供本系學生參與會計師考試之稅務法規科目之應試能力之外，也將進一步討論國際租稅、移轉訂價、營利事業所得稅查核準則、遺產與贈與稅之租稅安排以及家族企業租稅規劃工具等進階租稅議題研討，藉以提升會計學系學生的專業能力，並鼓勵參與國際型會計師事務所稅務部門舉辦之競賽。In addition to providing the competency of the tax legal subjects for students participating in the examination of the students of this department, this course will further discuss international rental tax, transfer price, profit-making income tax verification standards, property and taxes, and taxes. The advanced rental tax discussions such as rental tax arrangements and family business rental tax planning tools are discussed to enhance the professional capabilities of students in the program department and encourage competitions held by the tax department of the international conference department.
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.
稅法輯要及指定教材
Tax law editing requirements and designated textbooks
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 課程參與課程參與 Course Participation |
33 | |
| 筆試筆試 Test |
33 | |
| 期末報告（口述簡報）期末報告（口述簡報） Final report (oral brief) |
33 |
