1448 - 國際租稅
International Tax
教育目標 Course Target
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 introduces anti-tax avoidance systems such as transfer valuation (transfer pricing), inspection criteria for irregular transfer pricing of profit-making enterprise income tax, three-tier document structure of transfer pricing, controlled foreign enterprise (CFC) system for profit-making enterprises, place of actual management (PEM) system, controlled personal foreign enterprise (CFC) system, etc., and further supplements the introduction of special chapters on real estate and land integration tax, dividend income and minimum tax system.
參考書目 Reference Books
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
評分方式 Grading
| 評分項目 Grading Method |
配分比例 Percentage |
說明 Description |
|---|---|---|
|
參與 participate |
60 | |
|
期末學習評估 Final learning assessment |
40 | 會計師考試（選擇題） |
授課大綱 Course Plan
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課程資訊 Course Information
基本資料 Basic Information
- 課程代碼 Course Code: 1448
- 學分 Credit: 3-0
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上課時間 Course Time:Monday/2,3,4[M240]
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授課教師 Teacher:陳岳鴻
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修課班級 Class:會計系2-4
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