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。
因應學期課程週次調整，自本學期開始，稅務法規主要僅針對程序法：稅捐稽徵法、納稅者權益保護法; 法人所得稅與營業稅、股利所得進行介紹。
個人所得稅、遺產及贈與稅、房地合一、財產交易、土地稅、個人稅應用等，納入租稅專題（選修）。The tax law is one of the professional courses in the department of association planning and will further integrate the application of association processing and economic decisions through the basic structure of tax law. In addition to cultivating students to make good use of professional knowledge of renting tax, strengthening strategic thinking and caring about important social issues, the course objectives also hope to develop more advanced academic research and practical planning work.
Due to the adjustment of the course cycle during the period, since the beginning of this period, the tax law mainly refers to the procedural law: the tax donation auditing law, the tax protection law; the legal person's income tax, business tax, and dividend income.
Personal income tax, property and tax, real estate integration, property transactions, land tax, personal tax application, etc., are included in the rental tax topic (optional and repair).
1 緒論
租稅法的基本概念
租稅法的意義與原則
2 所得稅
綜合所得稅
營利事業所得稅
3 財產稅
遺產及贈與稅
土地稅
房屋稅
契稅
1 discussion
The basic concept of renting tax law
The meaning and principles of renting tax law
2 Income tax
Comprehensive income tax
Profit business income tax
3 Property tax
Property and taxes
Land tax
House tax
Tax
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. Tax Law Editing (Latest Version)
2. International Conference Code No. 12 (IAS 12)
3. International Financial Reporting Guidelines (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 the Tax Association for the National Tax Association, Review Forum, Volume 11 (Issue 2): Pages 1-42.
Recommended textbooks:
Instructions for the first week of class
Tax Law: Theory and Application (Latest Version)
Authors: Yang Ye Cheng, 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 Beginning 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 | 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 |
