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，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。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, strengthen strategic thinking and care about important social issues, the course aims to inspire those who are interested in further academic research and practical planning.
教學目的：
本課程主要介紹租稅之基本概念、租稅法津主義與適用原則，並就我國現行租稅制度中各種稅法之實體架構與程序架構進行深入探討與解說，期使學生瞭解我國現行租稅法律規定，建立完備之租稅法觀念，以奠定學生學習其他相關租稅課程之基礎，進而具有處理工作與日常生活的稅務事務能力。
主要內容：
1.租稅法之基本觀念
2.稅捐稽徵法
3.綜合所得稅(包括最低稅負制)
4.營利事業所得稅(包括最低稅負制、兩稅合一)
5.加值型及非加值型營業稅
6.遺產稅及贈與稅
7.不動產租稅：地價稅、土地增值稅、房屋稅及契稅
8.貨物稅及菸酒稅
教材及參考書：
教材：講義
參考書：黃榮龍，稅法寶典、稅務會計，文京出版公司；稅務會計、陳志愷，智勝文化公司；黃淑惠，租稅法規，新陸書局,租稅法要論、吳金柱，五南公司
Teaching purposes:
This course mainly introduces the basic concepts of taxation, taxation legal principles and application principles, and conducts in-depth discussions and explanations on the substantive structure and procedural structure of various tax laws in my country's current taxation system, aiming to enable students to understand my country's current taxation laws and regulations. , establish a complete concept of tax law to lay the foundation for students to learn other related tax courses, and then have the ability to handle tax affairs at work and daily life.
Main content:
1. Basic concepts of tax law
2. Tax collection law
3. Comprehensive income tax (including minimum tax system)
4. Profit-making enterprise income tax (including the minimum tax system and the integration of two taxes into one)
5. Value-added and non-value-added business taxes
6.Inheritance tax and gift tax
7. Real estate tax: land price tax, land value-added tax, house tax and deed tax
8. Goods tax, tobacco and alcohol tax
Textbooks and reference books:
Textbook: Handouts
Reference books: Huang Ronglong, Tax Law Collection, Tax Accounting, Wenjing Publishing Company; Tax Accounting, Chen Zhikai, Zhisheng Culture Company; Huang Shuhui, Tax Regulations, Xinlu Book Company, Tax Law Essentials, Wu Jinzhu, Wunan Company
1. 稅法輯要（最新版本）
2. 國際會計準則第12號(IAS 12)
3. 國際財務報導準則(IFRIC 23)
4. FASB Interpretation No. 48
5. SIC 25
5. Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50, 127-180.
6. 汪瑞芝、黃美珠與陳明進，2021，我國稅務會計文獻回顧，會計審計論叢，11卷(2 期):頁 1-42。
推薦教科書：
上課第一週說明
稅務法規：理論與應用（最新版）
作者：楊葉承、宋秀玲、楊智宇
1. Summary of tax laws (latest version)
2. International Accounting Standard No. 12 (IAS 12)
3. International Financial Reporting Standards (IFRIC 23)
4. FASB Interpretation No. 48
5. SIC 25
5. Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50, 127-180.
6. Wang Ruizhi, Huang Meizhu and Chen Mingjin, 2021, Review of my country's tax accounting literature, Accounting and Auditing Series, Volume 11 (Issue 2): Pages 1-42.
Recommended textbooks:
Instructions for the first week of class
Tax Regulations: Theory and Application (Latest Edition)
Author: Yang Yecheng, Song Xiuling, Yang Zhiyu
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期初考期初考 Preliminary exam |
30 | 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、稅額計算與免稅額（扣除額）及抵減之觀念、財稅差異、稅捐稽徵法 |
| 期中考期中考 midterm exam |
30 | 法人所得稅與營業行為稅捐，並包含期初考範圍 |
| 期末考期末考 final exam |
40 | 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） |
