本課程主要針對轉撥計價（移轉訂價）、營利事業所得稅不合常規移轉訂價查核準則、移轉訂價三層文據架構、營利事業受控外國企業(CFC)制度 、實際管理處所(PEM)制度、個人受控外國企業(CFC)制度等反避稅制度進行介紹，並進一步補充房地合一稅、股利所得以及最低稅負制的專章介紹。This course mainly focuses on transfer pricing (transfer pricing), verification criteria for unconventional transfer pricing for profit-making enterprises, three-tier document structure of transfer pricing, controlled foreign corporation (CFC) system for profit-making enterprises, and actual management locations (PEM) system, controlled personal foreign enterprise (CFC) system and other anti-tax avoidance systems are introduced, and further supplemented with special chapters on real estate and land tax, dividend income and minimum tax system.
稅務行政機關外網講義及課程提供資料
Lecture notes and course materials provided by the tax administration agency’s extranet
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 參與參與 participate |
60 | |
| 期末學習評估期末學習評估 Final learning assessment |
40 | 會計師考試（選擇題） |
