《稅收籌劃》課程教學大綱模版英文版

1、Syllabus of tax planningCourse Name：tax planning Course Code：Credits：2.0 Total Credit Hours：32Lecture Hours：32 Experiment Hours：0Programming Hours：0 Practice Hours：0Total Number of Experimental (Programming) Projects 0 , Where, Compulsory ( 0 ), Optional ( 0 ).School：business college Target Major：ac

2、counting、Course Nature & AimsThe course is selective course for accounting student. The course target is to let student understand theoretical basis for tax planning and frontier trends through tax planning.The teach assignment is to let student understand theory and way and method and means and ski

3、ll for tax planning. Understanding and mastering the theory and way and method and means and skill for tax revenue design is very necessary. It is useful to reinforce internal controls and raise economic effect for company financial staff, It is also useful to find open question tax law and tax reve

4、nue timely for govern decision-making department, thus to improve and perfect tax revenue system.so this course is to pay close attention to the theory and skill at the same time，and also combine each other.、Course Objectives 1. Moral Education and Character Cultivation. Students can have a overall

5、understand for tax revenue design through tax revenue design. Students can understand senior how to think deeply and overcome in process of tax revenue design then build scientific thinking method and have the courage to defiant. The course will defiant socialism core values in content of courses an

6、d entire teaching segment and extrude bidding eagerly look forward and teaching knowledge and developing ability to help students have a correct acknowledge about history regular pattern and hold basic national conditions and master scientific world view and methodology and set up correct world view

7、 and sense of worth through tax planning affect on innovate development and outstanding research work. 2.Course Objectives（Times New Roman、Font Size 9)Through the study of this course, students qualities, skills, knowledge and abilities obtained are as follows：Objective 1. The course will help stude

8、nt to understand theoretical basis for planning and frontier trends through tax planning; Objective 2. The course will help student to master basic skill and method for tax planning in different industry;Objective 3. The course will help student to explore new mentality and method for tax planning.、

9、Basic Course Content Chapter 1 Pandect1.1 Tax evasion and its harm1.2 Two kinds of tax avoidance1.3 Tax planning and its legitimacy1.4 Comparison of tax planning, tax avoidance and tax evasionTeaching Requirements: This chapter requires students to master the concept, meaning and characteristics of

10、tax planning. Understanding: tax evasion, tax resistance, tax fraud and other violations of the tax law, and tax planning differences, the difference between tax avoidance and tax planning. Understanding the way to reduce the tax burden, and make a comparative analysis of them, and choose a reasonab

11、le and legal way to reduce the tax burden.Key Points：The meaning of tax planning, characteristics, various ways to reduce the tax burden.Difficult Points：The difference between tax evasion, tax protest, tax fraud and other ACTS in violation of the tax law and tax planning;The difference between tax

12、avoidance and tax planning.Chapter 2 The implementation of tax planning2.1 The significance of tax planning2.2 The development level of tax planning2.3 Causal analysis of tax planning2.4 The principle of enterprise tax planningTeaching Requirements: This chapter requires students to understand the n

13、ecessity, practical significance and different development levels of tax planning, understand the principles of tax planning, master the subjective and objective causes of tax planning and the basic principles of enterprise tax planning.Key Points：The positive significance of tax planning, the princ

14、iples to be followed in tax planning, and the subjective and objective causes of tax planning.Difficult Points：The generation of tax planning needs certain basic conditions, such as market economy system, the existence of non-neutral and vacuum zone of tax system, and perfect tax supervision system.

15、Tax planning is the right of taxpayers.Its generation also has subjective and objective reason.The reasons for international and domestic tax planning are also slightly different.Chapter 3 Tax planning for value-added tax3.1 Tax planning of VAT taxpayers3.2 Tax planning of VAT tax basis 3.3 Tax plan

16、ning of VAT rate3.4 Tax planning for VAT reduction or exemption3.5 Tax planning for VAT export rebatesTeaching Requirements: Value-added tax is the largest tax in China, which naturally becomes the focus of tax planning.The comprehensive replacement of business tax with VAT in 2016 and the preferent

17、ial tax reduction measures for small and micro businesses in recent years have resulted in major changes in the scope and tax rate of VAT.Through the study of this chapter, students can understand these changes, master the main methods of VAT planning, and can design a targeted planning scheme accor

18、ding to the specific situation.Key Points：The choice of VAT taxpayers identity, the tax planning of VAT tax basis, the preferential policies of VAT reduction or exemption.Difficult Points：Tax planning for VAT export rebates.Chapter 4 Tax planning for consumption tax4.1 Tax planning of consumption ta

19、x payers4.2 Tax planning based on consumption tax calculation4.3 Tax planning of consumption tax rateTeaching Requirements: Consumption tax is mainly paid in production and sales.This chapter mainly focuses on the characteristics of consumption tax tax planning.Through the study of this chapter, stu

20、dents will understand that the planning of consumption tax mainly focuses on taxpayers, tax payment and tax basis, and master the planning of consumption tax payers, tax basis and tax rate.Consumption tax is a turnover tax levied on a few consumer goods on the basis of a general VAT on goods.Consump

21、tion tax mainly adopts single link to pay tax.According to the characteristics of consumption tax, the tax planning of consumption tax mainly includes: change the operation mode, adopt the form of merger among specific enterprises, reduce the tax payment link, delay the tax payment time, and reduce

22、the tax rate;At the same time, through the establishment of related enterprises, reduce the production and sales prices, reduce the tax burden;Under the circumstance of concurrently operating the taxable consumer goods with different tax rates, choose the appropriate sales method and accounting meth

23、od to avoid the high applicable tax rate;Set reasonable sales price to avoid tax rate shift.Key Points：Tax planning based on consumption tax, tax planning of consumption tax rate.Difficult Points：Tax planning based on consumption tax calculation.Chapter 5 Tax planning for enterprise income tax5.1 Co

24、rporate income tax taxpayer identity tax planning5.2 Tax planning for the scope of enterprise income tax5.3 Tax planning on the basis of enterprise income tax5.4 Tax planning of enterprise income tax rate5.5 Tax planning for enterprise income tax reduction and exemptionTeaching Requirements: The ent

25、erprise income tax involves a wide range, and the amount of tax payable is closely related to income, cost and expense, so there is a large planning space.This chapter mainly discusses the planning methods and techniques of enterprise income tax from the aspects of the choice of taxpayers identity a

26、nd the transformation of taxpayers identity, income planning, cost planning and loss recovery planning, planning for enjoying low tax rate, tax planning using preferential tax policies and so on.Through the study of this chapter, students can understand the latest policies of enterprise income tax,

27、master the planning methods of enterprise income tax, and design specific planning schemes according to specific situations.Enterprise income tax is a kind of tax levied on the income from production, operation and other income of an enterprise.The enterprise income tax involves a wide range, and th

28、e amount of tax payable is closely related to income, cost and expense, so there is a large planning space.The enterprise income tax planning mainly includes: the choice of taxpayer identity and the transformation of taxpayer identity;Revenue planning, cost planning and loss recovery planning;Planni

29、ng to enjoy low tax rates;Tax planning based on preferential tax policies.Key Points：The choice of corporate income tax payers identity;Revenue planning, cost planning;Planning to enjoy low tax rates;Tax planning based on preferential tax policies.Difficult Points：Cost planning;Planning to enjoy low

30、 tax rates;Tax planning based on preferential tax policies.Chapter 6 Tax planning for individual income tax6.1 Basic legal provisions of individual income tax6.2 Tax planning for individual income tax payers6.3 Tax planning on tax basis and tax rate of different income items6.4 Tax planning of indiv

31、idual income tax preferential policiesTeaching Requirements: This chapter first expounded the new revision of the personal income tax laws and regulations, and then on the basis of the new individual income tax laws and regulations, from residents taxpayers and the taxpayers personal income tax, ent

32、erprise income tax taxpayers and the taxpayers selection, comprehensive income, operating income, interest, dividends, bonuses, lease of property income, property transfer income, contingent income point planning, use of the preferential tax policy of planning methods and techniques of personal inco

33、me tax planning is discussed.Through the study of this chapter, students can understand the newly revised individual income tax laws and regulations and various tax planning methods of individual income tax.Master tax planning from different perspectives such as taxpayers identity, tax collection sc

34、ope, tax basis and tax rate, and design specific planning schemes according to specific situations.Individual income tax is a kind of tax levied on the taxable income obtained by a natural person.On August 31, 2018, the fifth session of the standing committee of the 13th National Peoples Congress vo

35、ted to amend the individual income tax law.The revised new tax law will take effect on January 1, 2019.This chapter comprehensively expounds the revised new individual income tax regulations.According to the new individual income tax regulations, the individual income tax planning mainly includes: t

36、he conversion of resident taxpayers and non-resident taxpayers, the choice of enterprise income tax taxpayers and individual income tax taxpayers;Preparation of critical points for comprehensive income, operating income, interest, dividend, bonus income, income from lease of property, income from tr

37、ansfer of property, and income from contingent income;Planning for the use of preferential tax policies.Key Points：Preparation of critical points for comprehensive income, operating income, interest, dividend, bonus income, income from lease of property, income from transfer of property, and income

38、from contingent income;Planning for the use of preferential tax policies.Difficult Points：Preparation of critical points for comprehensive income, operating income, interest, dividend, bonus income, income from lease of property, income from transfer of property, and income from contingent income;Pl

39、anning for the use of preferential tax policies.、Table of Credit Hour Distribution (Center、Times New Roman、Font Size 10、Bold)Teaching ContentIdeological and Political Integrated Lecture HoursExperiment HoursPractice HoursProgramming HoursSelf-study HoursExercise ClassDiscussion HoursChapter 1 Pandec

40、t HYPERLINK javascript:; socialist HYPERLINK javascript:; core HYPERLINK javascript:; values2Chapter 2 The implementation of tax planning HYPERLINK javascript:; socialist HYPERLINK javascript:; core HYPERLINK javascript:; values222Chapter 3 Tax planning for value-added tax HYPERLINK javascript:; soc

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42、ipt:; core HYPERLINK javascript:; values622Chapter 6 Tax planning for individual income tax HYPERLINK javascript:; socialist HYPERLINK javascript:; core HYPERLINK javascript:; values62quiz294Total28Sum32、Summary of Experimental (Programming) Projects No experiment (programming) session、Teaching Meth

43、od1. Classroom teaching: this class is mainly taught by the teacher, supplemented by self-study and homework based on the course video.The teaching process should be flexible to use blackboard writing and multimedia teaching, strengthen the interaction between teachers and students, and pay attentio

44、n to heuristic teaching.2. Discussion and teaching: carry out appropriate discussion activities according to specific teaching contents.The teacher will provide discussion questions, and students will prepare in groups after class, and then discuss in class, so as to improve students teamwork abilit

45、y.3. Heuristic teaching: based on the important knowledge points, the teaching method of raising questions, analyzing problems and solving problems is adopted to cultivate students corresponding ability subtly.Emphasize the importance of practical experience and learn by doing.、Course Assessment and

46、 Achievement EvaluationAssessment Methods： Non-ExaminationExamination Formats：Open-bookGrading Methods： Five-level SystemCourse Assessment Content, Assessment Format and Supporting Course ObjectivesCourse Objectives（Indices）Assessment ContentAssessment Formats and Proportion（）GradingClassroom Questi

47、oningAssignment EvaluationRoutineTestExperiment ReportTermReportTermPaperMidterm ExamFinal ExamProportion（）Chapter 1 PandectTax planning meaning, characteristics, tax evasion, tax resistance, tax fraud, tax avoidance and tax planning.10Chapter 2 The implementation of tax planningThe positive signifi

48、cance of tax planning, the principles to be followed in tax planning, and the subjective and objective causes of tax planning.15Chapter 3 Tax planning for value-added taxThe choice of VAT taxpayers identity, the tax planning of VAT tax basis, the preferential policy of VAT reduction or exemption, th

49、e tax planning of VAT export tax refund20Chapter 4 Tax planning for consumption taxTax taxpayer, tax basis, tax rate planning15Chapter 5 Tax planning for enterprise income taxThe choice of corporate income tax payers identity;Revenue planning, cost planning;Planning to enjoy low tax rates;Tax planni

50、ng based on preferential tax policies.20Chapter 6 Tax planning for individual income taxPreparation of critical points for comprehensive income, operating income, interest, dividend, bonus income, income from lease of property, income from transfer of property, and income from contingent income;Planning for the use of preferential tax policies.20Total20101060100(Note: The assessment format is not limited to those listed in the form, but is filled in according to the actual situation