從租稅法基本觀念與原則導入，再就各種稅法(主要是所得稅法、加值型及非非加值型營業稅法、稅捐稽徵法等之研討，以全盤了解租稅法有關之規定，培養日後實務工作之能力。

Introduce the basic concepts and principles of tax law, and then study various tax laws (mainly income tax law, value-added and non-non-value-added business tax laws, tax collection laws, etc.) to fully understand the relevant provisions of tax law and cultivate the ability to work in the future.

教學目的：
本課程主要介紹租稅之基本概念、租稅法津主義與適用原則，並就我國現行租稅制度中各種稅法之實體架構與程序架構進行深入探討與解說，期使學生瞭解我國現行租稅法律規定，建立完備之租稅法觀念，以奠定學生學習其他相關租稅課程之基礎，進而具有處理工作與日常生活的稅務事務能力。
主要內容：
1.租稅法之基本觀念
2.稅捐稽徵法
3.綜合所得稅(包括最低稅負制)
4.營利事業所得稅(包括最低稅負制、兩稅合一)
5.加值型及非加值型營業稅
6.遺產稅及贈與稅
7.不動產租稅：地價稅、土地增值稅、房屋稅及契稅
8.貨物稅及菸酒稅
教材及參考書：
教材：講義
參考書：黃榮龍，稅法寶典、稅務會計，文京出版公司；稅務會計、陳志愷，智勝文化公司；黃淑惠，租稅法規，新陸書局,租稅法要論、吳金柱，五南公司

Teaching purposes:
This course mainly introduces the basic concepts of taxation, tax doctrine and applicable principles, and conducts in-depth discussions and explanations on the substantive and procedural structures of various tax laws in my country's current tax system. It aims to enable students to understand my country's current tax laws and regulations, establish a complete concept of tax law, and lay the foundation for students to learn other related tax courses, so as to have the ability to handle tax affairs at work and daily life.
Main content:
1. Basic concepts of tax law
2. Tax collection law
3. Comprehensive income tax (including minimum tax system)
4. Profit-making enterprise income tax (including the minimum tax system and the integration of two taxes into one)
5. Value-added and non-value-added business taxes
6.Inheritance tax and gift tax
7. Real estate tax: land value tax, land value-added tax, house tax and deed tax
8. Goods tax, tobacco and alcohol tax
Textbooks and reference books:
Textbook: Handouts
Reference books: Huang Ronglong, Tax Law Collection, Tax Accounting, Wenjing Publishing Company; Tax Accounting, Chen Zhikai, Zhisheng Culture Company; Huang Shuhui, Tax Regulations, Xinlu Book Company, Tax Law Essentials, Wu Jinzhu, Wunan Company

《稅務法規-理論與應用》 　編著者： 楊葉承、宋秀玲、楊智宇　出版社：新陸書局　 (最新版)

"Tax Laws and Regulations - Theory and Application" Editors: Yang Yecheng, Song Xiuling, Yang Zhiyu Publisher: Xinlu Book Company (latest edition)