本課程以講授我國不動產物權暨土地法法典之內容為主，同時介紹土地法之特別法及其相關法規，並參酌判例、解釋令與學者之見解，對土地法規之內涵分地權、地籍、地用、地稅、徵收五個單元加以剖析。其中地稅部分分地價稅、增值稅、房屋稅、契稅，另針對不動產相關稅負例如房地合一稅、遺產、贈與稅等深度頗析，期透過此一課程期能使同學瞭解，我國不動產法規之體系架構，掌握我國不動產物權之立法精神及不動產相關稅制(法規)之內容。This course mainly teaches the contents of our country's non-modified property rights and the Land Law Code. At the same time, it introduces the special laws of the Land Law and its related laws, and takes into account the judgments and explanations of the opinions of the learners, and divides the rights and occupies land rights and cadastralizations on the connotation of the Land Law. , land use, land tax, and collection were analyzed. Among them, the local tax is divided into land tax, value-added tax, housing tax, and deed tax. In addition, there are in-depth analysis of non-operating taxes such as real estate-wide tax, property, reward and tax. Through this course, students can understand that our country’s non-operating property is The system structure of the law and grasp the legislative spirit of our country's non-modified property rights and the content of the tax system (legal regulations).
温豐文著「土地法」
陳立夫著「土地法研究」
陳清秀著 「稅法總論、各論」
Wen Fengwen's "Land Law"
Chen Lifu's "Research on Land Law"
Chen Qingxiu wrote "Tax Law Summary and Various Discussions"
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 出席/上課狀況出席/上課狀況 Attendance/Course Status |
30 | |
| 上課互動與回饋上課互動與回饋 Interaction and reply during class |
30 | |
| 期中考與期末考期中考與期末考 Midterm and final exams |
40 |
