一、課程簡介
本課程旨在讓學生系統化掌握不動產及營建產業相關稅法及交易成本，內容涵蓋國稅與地方稅、交易課稅、持有課稅、移轉課稅、開發課稅、營建業財稅結構、節稅策略、查核與救濟制度等。
另就親屬、繼承問題衍生節稅技巧，並了解公司股權結構的課稅原則及盈餘分配的稅負問題。
課程內容期望能強化學生在不動產交易、整體開發、合建行為與企業經營過程中正確運用稅務規範並強化決策能力。

二、課程目標
1.理解不動產稅務相關法規架構及地方稅、國稅之差異。
2.熟悉不動產與營建業主要稅目（地價稅、房屋稅、契稅、土地增值稅、營業稅、營所稅、房地合一稅、遺贈稅等）。
3.分析成屋、預售屋及各類型土地之交易、持有、移轉及開發過程中的稅務負擔與節稅策略。
4.了解營建業財稅議題，並掌握企業營運與開發案之稅務規劃。
5.具備針對稅務查核、爭議案件及救濟制度的理解與應對能力。

1. Course Introduction
This course aims to enable students to systematically master the tax laws and transaction costs related to real estate and construction industries. The content covers national and local taxes, transaction taxation, holding taxation, transfer taxation, development taxation, construction industry fiscal and taxation structure, tax saving strategies, audit and relief systems, etc.
In addition, tax-saving techniques are derived from relatives and inheritance issues, and the taxation principles of the company's equity structure and the tax burden of earnings distribution are understood.
The content of the course is expected to strengthen students' correct application of tax regulations and strengthen their decision-making abilities in real estate transactions, overall development, joint construction activities and business operations.

2. Course Objectives
1. Understand the regulatory framework related to real estate tax and the differences between local taxes and national taxes.
2. Be familiar with the main tax items for real estate and construction owners (land value tax, house tax, deed tax, land value-added tax, business tax, business tax, real estate and land tax, inheritance tax, etc.).
3. Analyze the tax burden and tax saving strategies in the transaction, holding, transfer and development process of existing houses, pre-sold houses and various types of land.
4. Understand the financial and tax issues in the construction industry, and master the tax planning of corporate operations and development cases.
5. Have the ability to understand and respond to tax audits, dispute cases and relief systems.

教授自編講義

Professor's own handouts