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113學年開始：
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 services are one of the important future careers for accounting graduates. The tax topic will further integrate the application of accounting processing and economic decision-making through the basic structure of tax law. In addition to cultivating students to make good use of tax expertise, strengthen strategic thinking and care about important social issues, the course aims to inspire those who are interested in further academic research and practical planning.
In response to the adjustment of semester course schedule, starting from the 113 academic year:
Tax regulations mainly focus on procedural laws: tax collection law, taxpayers' rights and interests protection law; corporate income tax and business tax, and dividend income.
Personal income tax, inheritance and gift tax, real estate and land integration, property transactions, land tax, personal tax application, etc., are included in the taxation topics (elective).

本課程將針對土地稅、遺贈稅及稅捐稽徵法等租稅議題作深入之探討，使學生了解政府的租稅收入，在法規方面的體現。並加強學生租稅法理論與實務的專業能力。

This course will conduct an in-depth discussion on tax issues such as land tax, inheritance tax and tax collection law, so that students can understand the government's tax revenue and how it is reflected in regulations. And strengthen students' professional abilities in the theory and practice of tax law.

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. Summary of tax laws (latest version)
2. International Accounting Standard No. 12 (IAS 12)
3. International Financial Reporting Standards (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 my country's tax accounting literature, Accounting and Auditing Series, Volume 11 (Issue 2): Pages 1-42.

Recommended textbooks:
Instructions for the first week of class
Tax Regulations: Theory and Application (Latest Edition)
Author: Yang Yecheng, Song Xiuling, Yang Zhiyu