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 three-level document structures for transfer pricing (transfer orders), profit-making industry income tax unresponsive to normal transfer price verification, transfer price control, foreign enterprise (CFC) system for profit-making industry, and actual management office The anti-tax avoidance system such as the (PEM) system, the personal controlled foreign enterprise (CFC) system, and further supplement the special introduction of the integrated real estate tax, dividend income and minimum tax liability system.
稅務行政機關外網講義及課程提供資料
Information on tax administration agency external network lectures and courses provided by courses
| 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 evaluation |
40 | 會計師考試（選擇題） |
