《財(cái)稅專業(yè)英語》課程教學(xué)大綱.docx

1、財(cái)稅專業(yè)英語課程教學(xué)大綱課程代碼：REVE2018課程性質(zhì)：專業(yè)選修課程、跨專業(yè)選修課程等授課對(duì)象：財(cái)政學(xué)專業(yè)、稅務(wù)專業(yè)、會(huì)計(jì)學(xué)專業(yè)等開課學(xué)期：秋總 學(xué)時(shí)：54學(xué)時(shí)學(xué) 分：3學(xué)分講課學(xué)時(shí)：51學(xué)時(shí)實(shí)驗(yàn)學(xué)時(shí)：3學(xué)時(shí)(稅務(wù)英語口語課堂情景訓(xùn)練)主指定教材：稅務(wù)專業(yè)英語，高等教育出版社，2014年參考書目1、Aisbitt, S. (2002), “Tax and accounting rules: some recent developments, EuropeanBusiness Review, Vol. 142、Alley, C. and James, S. (2006), 'The

2、Use of Financial Reporting Standards-Based Accounting fbr the Preparation of Tax Retums, Inteniational Tax Journal, Vol.313、Brautigam, D. (2008), 'introduction: Taxation and State-Building in DevelopingCountries, In: D. Brautigam, O. Fjeldstad and M. Moore (eds.), Taxation andState-Building in D

3、eveloping Countries: Capacity and Consent, Cambridge, Cambridge University Press4、Boynton, C.E., Dobbins, P.S. and Plesko, G.A (1992), Earnings management and the corporate alternative minimum tax”，Joumal of Accounting Research, Vol. 305、Blake, J., Akcrfcldt, K., Fortes, H. J. and Gowthorpc, C. (199

4、7), “The relationshipbetween tax and accounting rules - the Swedish Case", European BusinessReview, Vol. 976、Carmona, S. and Ezzamel, M. (2009), "Ancient Accounting'*, In: J. Edwards and S.Walker (eds.), The Routledge Companion to Accounting History, London andNew York, Routledge7、Coll

5、ins, J. H, Milliron, V. C. and Toy, D. R. (1992), Determinants of Tax Compliance: A Contingency Approach, Joumal of the American Taxation Association, Vol. 14 EC EUROPEAN COMMISSION (1992), Rudi ng Report. Accessed in February 14th,20117、Ezzamel, M. (2002), “Accounting and redistribution: the palace

6、 and mortuary cult in the Middle kingdom, ancient Egypt", Accounting Historians Joumal, Vol. 298、Francis, J., Schipper, K. and Vincent, L. (2002), "Earnings announcements andcompeting Infbrmation, Journal of Accounting and Economics9、Freedman, J. (2008), "Financial and Tax Accounting:

7、 Transparency and 'Truth'.44,University of Oxford Faculty of Law Legal Studies Research Paper Series,Working Paper N° 02/2008, Accessed in April 3rd, 20 i I10、Freedman, J. (2004), “Defining Taxpayer Responsibility: In Support of a General AntiAvoidance Principle", British Tax Revie

8、w11、Green, S. (1995), ''Accounting Standards and Tax Law: Complexity, Dynamism andDivergence", British Tax Review, N° 5, pp.445-451.1812、Hanlon, M. and Heitzman, S. (2010), "A review of tax research", Journal of Accounting and Economics, N° 50, pp.127-178.13、Hoogcndo

9、orn, M.N. (1996), ''Accounting and Taxation in Europe 一 A ComparativeOverview”, The European Accounting Review, Vol. 514、Lamb, M. (2009), “Taxation", In: J. Edwards and S. Walker (eds.), The RoutledgeCompanion to Accounting History, London and New York, Routledge15、Lamb, M., Nobcs, C. a

10、nd Roberts, A. (1998), ''International Variations in the connections between Tax and Financial Reporting'', Accounting and BusinessResearch. Vol. 28and PIT?Part 8 National Insurance Contributions (NICs) 課時(shí)：1周，共3課時(shí)教學(xué)內(nèi)容：I .Types of NICs in (he UKClass 1Paid by employees and their emplo

11、yerson earnings (mostly cash earnings)Paid by employers on most taxable benefits provided to employeesPaid by employers on the grossed-up value of earnings in PAYE agreement Paid by self-employed individuals Voluntary contributions paid to maintain rights to certain stateClass 1AClass IB-Class 2Clas

12、s 3 benefits Class 4Paid by self-employed individualsSummaryThe main NICs include Classes 1,1 A, 1 B,2,and 4NICs payable by an employee:Classi Primary contributionsNICs payable by an employer:Classi secondary contributions, Class 1A and Class 1B Annual employment allowance:A qualifying employer is e

13、ntitled (o an allowance of £2,()(X) per tax year in respect of payment of Class 1 secondary contributions.Self-employed individualsClass 2 and Class 4 NICsPayment of Class 4 NICs: Payments on accountExample: Classes 1,1A, 2 and 4 NICs(l )Michael is the sole employee of Rose Ltd. In 2014/15 Mich

14、ael was paid a salary of £55,000 and had taxable benefits amounting £3,000(a) Compule the primary Class 1 NICs payable by Michael for2014/15;(b) Compute the secondary Class 1 NICs by Rose Ltd. for2014/15;(c) Compute the Class IA NICs payable by Rose Ltd. for2014/15.(2)EIIen started busines

15、s on 6 April 20 i 4 as designer dressinakcr.Hcr trading profits in her first year of trading were £45,000.Show the Class 2 & Class 4 NICs payable by Ellen in 2014/15.思考題：1. What is the scope of nationa insurence contributions in the UK?2. Calculate the NICs payable under differn types of NI

16、CS?Part 9 Capital Gains Tax : Basic Principles 課時(shí)：1周，共3課時(shí)教學(xué)內(nèi)容：1. Scope of capital gains tax (CGT )Chargeable ior exempt persons Chargeable persons include individuals, companies. Exempt personsregistered charities andregistered pension schemesChargeable or exempt disposal Chargeable disposal include

17、:Sales of assets or parts of assetsGifts of assets or parts of assetsThe loss or destruction of assets2. CalcuIate the CGT in the UK Basic fbnnulaDisposal considerationLess: incidental costs of disposalNet disposal proceedsLess: allowable costsGain / loss Disposal considerationUsually disposal consi

18、deration means the proceeds from the sale of an asset, but a disposal is deemed to take place at the market value(MV):Where the disposal is not a transaction based on (he principle of arm's length-Where (he disposal is made for a consideration which cannot be valued-Where the disposal is by way

19、of a gift Incidental costs of disposal include:Valuation feesAuctioneer's fees-Estate agency feesAdvertising costsLegal costsAllowable costs include:Original cost of acquisitionIncidental costs of acquisition-Enhancement expenditure Where an individual acquires an asset asa gift or from a sale a

20、t undervaluation:Cost of acquisition = MV of the asset at the date of the gift or sale at undervaluation.3. Computation of CGT payable Basic stepsStep Icalculate a gain/loss arising a disposal of an asset in a taxStep 2-calculate the net chargeable gain in the current lax year (the gain less allowab

21、le loss for the current year)Step 3-deduct the capital loss brought forward from the net chargeable gain in the current yearStep 4-Deduct the annual exempt amount to derive taxable gainStep 5- Calculate the CGTpayable for the current tax year.4, Tax rates applicable to calculation of CGT payableThe

22、tax rate of CGT depends on the level of taxable incomeBasic rules:Is taxable income equal to or in excess of basic rate limit?Yes-Taxable gains taxed at 28%;No Is the total of taxable iincomeand taxable gains less thanbasic rate limit?Yes Taxable gains taxed at 18% No Taxable gains taxed a( 18% up t

23、o basic rate limit less taxable income and then at 28% on excess.NOTE:若由于個(gè)人捐贈(zèng)或個(gè)人養(yǎng)老金繳款原因而擴(kuò)展基本稅率等級(jí)的，則按擴(kuò)展以后的基本稅率等級(jí)來確 定CGT稅率.5. Payment of CGTOn 31 January following the end of the tax yearNo payments on account are ever made.CORE WORDS AND EXPRESSIONSdisposal proceeds ; allowable expenditure or cosl;ne

24、t disposal proceeds; consideration; chargeable gain or loss; annual exempt amount; enhancement cost; original cost of acquisition; capital loss brought forward; chatties; valuation fees;auctioncer's fccs;estatc agency feesadvertising costs;legal costs; the principle of arm's length: personal

25、 pension scheme;occupational pension scheme taxable gains;qualifying corporate bonds;gilt-edged securities; NISA.思考題：Questions:1. What is the capital gains tax?2. How to calculate the Taxable Gain unde the UK's CGT system?3. How to compute the CGT payable under the UK's CGT system?Part 10 In

26、ternational taxation課時(shí)：1周，共3課時(shí)教學(xué)內(nèi)容：1. Definition of the IHT iHT is charged on a transfer of value of achargeable property by a chargeable person. IHT arises:-on the death of an individual“-on lifetime transfers where the donor dieswithin 7 years of date of transfer-on some lifetime transfers which a

27、rc taxedimmediately.2. Basic scope of the IHTA Transfer of value is calculated as follows:Value of estate before giftLess: value of estate after giftTansfer of value or diminution in value Chargeable propertyA gift of any asset of an individual is a transfer ofvalue. Therefore, the gift of any prope

28、rty ischargeable to IHT unless such a gift is specificallyexemp from IHT Chargeable persons (including trustees) Individuals (including trustees) arc chargeablepersons for IHT. Spouses and CPs are taxed sepeartely under IHTTransfer pricing adjustment methods by the taxauthorities the principle of ar

29、m5length-Comparable uncontrolled pricing (CUP);Resale Pricing method(RSM);-Cost plus method (CPM)Transactional net margin mcthod(TNMM),-Profit splicing method(PSM).3. Calculation of tax on lifetime transfers H IT chargeable on lifetime transfer consists of two aspects:-Lifetime tax on chargeable lif

30、etime transfers (CLTs)一Additional death tax on CLTs and death tax onpotentially exempt transfers (PETs), in both cases where the donor dies within 7years after the transfer.思考題：1. How to understand the meanings of the IHT of the UK?2. How to use the seven year accumulation rule to determine the actu

31、ally available NRB at lifetime transfer ordeath?3. When does the taper relief for IHT apply?4. How to calculate the lifetime tax on the CLTS?5. How to calculate the chargeable estate value for the IHT on death estate?6. How is the unused NRB transferred from the descascd spouse to the surviving spou

32、se?7. How to make a tax planning for the IHT?Part 11 Tax Administration & Tax Planning課時(shí)：1周，共3課時(shí)教學(xué)內(nèi)容：Tax registration 稅務(wù)登記；Tax filing納稅申報(bào)-submitting tax returns to the tax authorities 向稅務(wù)機(jī)關(guān)遞交申報(bào)表； Collection and payment of tax amounts稅款征收與繳納；Payment on account ( payment by instalments)分期繳 稅Tax in

33、quiry稅收調(diào)查；(ax inspection稅收檢查； financial and accounting statements 財(cái) 會(huì)報(bào)表； Lawful liabilities and penalties 法律責(zé)任與處罰；Tax appeals 稅務(wù)上訴；Tax court稅務(wù)法院 tax administration cost稅務(wù)行政成本;tax compliance cost稅收遵 從成本；underground economic activity地下經(jīng)濟(jì)活動(dòng)；STervision & conlrol of tax sources 稅源監(jiān)控。the tax authoriti

34、es稅務(wù)當(dāng)局 或稅務(wù)機(jī)關(guān)taxation bureau 稅務(wù)局；National Bureau of Taxation國(guó)稅局；Local Bureau of Taxation地稅局；State Administration of Taxation, SAT 國(guó)家稅務(wù)總局 Aggrcsivc Tax Planning; Tax base oriented planning ; Tax amounts oriented planning; Tax rale oriented planning; intemaiional tax planning; domestical tax planning;

35、legal tax planning.思考題1. How to understand the basic procedures of tax adinistrations?2. How to deal with the disputs between (axapayers and the lax authorirties?3. How to improve the efficiccncy of tax administration of China?考核方式：閉卷16、Manzon, G.B. (Jr) (1992), “Earnings Management of Finns Subject

36、 to the Alternative Minimum Tax”，The Journal of the American Taxation Association, Vol. 14.教學(xué)目的：財(cái)稅專業(yè)英語課程的教學(xué)Fl的旨在使學(xué)生通過這門課程學(xué)習(xí)，不僅熟練掌握財(cái)稅專業(yè)知識(shí)要點(diǎn)，更重要 地一定程度上培養(yǎng)財(cái)稅專業(yè)學(xué)生對(duì)專業(yè)英語水平的認(rèn)知能力以及提高他們自身的專業(yè)英語口語表達(dá)水平。 本課程教學(xué)具體目的包括：1、掌握主要的財(cái)稅專業(yè)名詞和專業(yè)術(shù)語；2、掌握財(cái)稅專業(yè)最新理論知識(shí)和國(guó)家最新財(cái)稅政策和法規(guī)的英語表達(dá)；3、知道如何看懂英文的財(cái)務(wù)會(huì)計(jì)報(bào)表和納稅申報(bào)表；4、把握稅務(wù)機(jī)關(guān)與納稅人打交道中的基本口語表達(dá)

37、。Part 1 Introduction to Taxation課時(shí)：2周，共6課時(shí)教學(xué)內(nèi)容：1. Concept of taxation2. Conditions for the emerging of taxation3. Functions and features of taxation4. Classification of tax categories5. Structure of taxation moducl6. Tax legisaltion and tax legality7. Main taxes in current taxation systems8. Reform:

38、 taxation system and tax administration思考題：1) How to understand the definition of taxation?2) Apply the features of taxation to distinguish between tax revenue and non- tax revenue.3) Explain the main reasons fbr the defference between tax system moduels in both developed and developing nations.4) D

39、iscuss the direction of tax legislation reform in China.Part 2 Value-added Tax (VAT)課時(shí)：2周，共6課時(shí)教學(xué)內(nèi)容：1. Introduction to the VAT2. Functions of the VATEliminate the double taxation in the courseof commodity circulations.Reflect the spirit of neutrality, thenpromoting (he equal competition betweentaxpay

40、ers.Stimulate the rise in foreign trade throughthe application of the zero-rated system.-Ensure that there is a stable increase infiscal revenue.3. Types of the VAT4. The calculation of VAT payable5. Tax system of the VAT in China思考題QUESTIONS1) List the main reasons why the VAT has been so popularth

41、roughout the world since 1954.2) What is the basic standard for classifying the VAT?3) What is the basis for distinguishing between general andsmall taxpayers?4) Understand the treatment of general and small taxpayers.5) What about the rates of tax on VAT in China?6) Which input taxes are recoverabl

42、e and which are not?7) List the exempt supplies and imports.7) How to compute the VAT payable?8) How to calculate the VAT payable at the link of import?Part 3 Consumption Tax課時(shí)：2周，共6課時(shí)教學(xué)內(nèi)容：1 .Definition of consumption tax Consumption tax in a broad sense Consumption tax in a narrow sense2. Functions

43、 of consumption tax-Regulate the industrial structure through the application of differentiated tax rates-Indirectly regulate distribution of national incomePlay the role of protecting natural environment Raise fiscal revenue for a government3. Nature of comsumption taxRegressive Indirect taxPricc-c

44、xclusivc tax4. Features of cosumption tax in ChinaTaxed mainly at the link of manufacturing Price-inclusive taxLimited scope of taxation5. Basic system of consumption tax in China思考題：QUESTIONS1) Discuss the main functions of consumption tax2) What are the main features of excise in China?3) Give som

45、e proposals with regard to the furtherreformation of current consumption tax in China.4) How to define the deemed supplies of taxableconsumer goods?5) How to define the entrusted processing oftaxable consumer goods?6) How to calculate the consumption tax on theimportation of taxable consumer goods?P

46、art 4 The Business Tax to VAT Reform課時(shí)：2周，共6課時(shí)教學(xué)內(nèi)容：1 .Business taxDefinition of business taxa tcu: imposed on the taxable services in the third industryDistinction between BUSINESS TAXand SALES TAX-Link of taxation-Price-inclusive taxRate of tax2. Main causes for the B to V reformEliminate double ta

47、xation to relieve tax burden and (hen to promote the development of the third industry.Extend the recovery chain to make theVAT fully reflect (he spirit of nelruality, thus The need fbr transformation and upgrading ofbusiness moduels & financial management of enterprises The need fbr further pro

48、moting the internationalexport competitiveness3. Steps of the B to V re from4. Basic principles of the B2V reformproposalsEnsure that the total (ax burden born by all enterprises decline but not rise-Ensure that the neutrality of the VAT can be fully reflected.-Transitional preferential tax policy5.

49、 Effect of the B2V reform思考題：QUESTIONS1. What is (he B 2 V reform?2. What is the recovery chain of the VAT?3. What are the differences between salestax and business tax ?4. Why China carries out the B2V reform?5. Discuss about effects of the B2V reform6. Whal principles should be taken intoaccount i

50、n (he B2V reform? Reading materials How businesses can adapt to China's VAT reform?lnclass assignments:Consumption tax and VAT payable1) K Ltd,on 22 April 2015, sold a batch of taxable consumer goods for ¥ 1170,000 (including VAT).On 2 April 2015 .the company purchased a batch of raw materi

51、als used to manufacture taxable consumer goods, and paid an input tax of ¥102,000.The transport fee relating to the purchase of raw materials was ¥580.Thc relevant VAT special invoices were derived by the company and got through the recognition of the local competent (ax authorities at the

52、 end of the month .RequirementCalculate the consumption tax and VAT payable by K Ltd in April 2015, assuming that the VAT rate applicable to raw materials & taxable goods is 17%, the VAT rate to the transport fee is 11%, and the consumption tax rate is 10%.2) P Ltd entrusted M Lid, a cigarettes

53、manufacturer, to process a batch of cut tobacco intocigarettes for the sale purposes. The materials cost of this batch of cut tobacco was ¥ 1520,000 net of VAT. P Ltd paid the processing fees of ¥42,000 net of VAT to M Ltd.RequirementCompute the consumption tax amount withheld by M Ltd whe

54、n P Ltd was picking up goods, asumming the rate applicable to consumption tax on cut tobacco is 30%.3) N Ltd.on 20 May 2O15.distributed a batch of taxable self-manufactured comsumer goods costing¥128,000, to all investors of this company.The cost-profit ratio is 15%. The consumption tax rate is

55、 10%. The VAT rate is 17%.RequirementCalculate the consumption tax and VAT payable byN Ltd in May 2015.4) In October 2015, A Ltd sold 120 boxes of self-made cigarettes for ¥2,580,000 net of VAT.RequirementCalculate the consumption tax payable by A Ltd in October 2015 provided that the outward t

56、ransfer price of this batch of cigarettes is ¥72 / per carton. The specific rate of tax is ¥15() per standard box.5) In September 2015, Q Ltd imported a batch of makeups from France, with the cost of ¥1280,000,insurence premium of ¥225,000. and air freight of ¥85,OOO.The tar

57、iff rate is 50%.The consumptiontax rate is 30%. The VAT rate is 17%.RequirementCalculate the total taxes payable by Q Ltd at thelink of import in September 2015.CORE WORDSAND EXPRESSIONS circulation of commodity; manufacturing; wholesale; retail; double taxation; refund; import & export duties; recovery of input tax ; deductibility; output tax;neutrality; tax base; transformation; taxable supplies; exempt supplies; deemed supplies and mixed supplies; taxable goods&services; general taxpayer; small taxpayer; special invoice;composed assess