稅務專業服務為會計學系畢業生未來重要職涯之一。稅務專題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）。
Tax Professional Service is one of the important careers for graduates in the academic program department in the future. Tax issues will further integrate the application of planning 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 course period, starting from the current period:
The Tax Law mainly only discusses procedural laws: tax donation auditing law, tax protection law; legal person 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).
租稅專題針對租稅議題作深入之探討，並介紹稅務稽徵實務上財務會計與稅法規定差異之處理方法，特別是營利事業所得稅、營業稅及稅捐稽徵相關規定，使學生對於租稅法規應用能夠有更深入之認識。
The special topic of rent tax is to conduct in-depth discussions on the rent tax issue, and introduces the handling methods of differences between tax auditing and the tax regulations stipulated by the tax law, especially the relevant regulations on profit-making income tax, business tax and tax donation audit, so that students can pay attention to the rent tax law. The application can have a deeper understanding.
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 |
|---|---|---|
| 期末學習能力評估期末學習能力評估 Final learning ability assessment |
40 | 可攜帶資料進行應用題解析 |
| 期末心得與筆記彙整期末心得與筆記彙整 Final experience and notes |
20 | |
| 參與參與 Participate |
40 |
