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。This course not only provides our students with the ability to prepare for the tax regulations subjects of the accounting examination, but also further discusses international taxation, transfer pricing, profit-seeking enterprise income tax assessment standards, inheritance and gift tax taxation arrangements, and family business taxation. Advanced tax topics such as tax planning tools are discussed to enhance the professional abilities of accounting students, and are encouraged to participate in competitions organized by the tax departments of international accounting firms.
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 understand tax laws and regulations. Applications can provide a deeper understanding.
稅法輯要及指定教材
Tax Law Essentials 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 Written test |
33 | |
| 期末報告（口述簡報）期末報告（口述簡報） Final report (oral presentation) |
33 |
