稅法課程教學(xué)大綱英文版

1、Syllabus of Taxation LawsCourse Name：Taxation Laws Course Code： Credits：2 Total Credit Hours：32 Lecture Hours：28 Experiment Hours： Programming Hours：4 Practice Hours：Total Number of Experimental (Programming) Projects 2 , Where, Compulsory ( 2 ), Optional ( 0 ).School：Business School Target Major：ac

2、counting 、Course Nature & Aims Tax revenue is a form of governments compulsory and free revenue in order to meet the public needs, relying on political power and in accordance with the provisions of the law. Tax law is the general term of the legal norms formulated by the state legislature to adjust

3、 the rights and obligations of the state and taxpayers in tax payment. This course is an important course for accounting major. The teaching purpose is to let students master the basic tax theory, be familiar with the tax system of our country, master the tax system elements of the main taxes such a

4、s value-added tax, enterprise income tax, consumption tax, personal income tax, master the calculation of the tax payable of the main taxes, be able to correctly prepare the tax returns of the main taxes and understand the tax of the main taxes Receive preferential policies. 、Course Objectives 1. Mo

5、ral Education and Character Cultivation.Learn the theory of tax law through the course, and have a comprehensive understanding of the relevant knowledge of tax laws and regulations. Integrate the education of socialist core values into the teaching content and all links of the whole teaching process

6、, highlight value guidance, knowledge teaching and ability training, help students to correctly understand the historical laws, accurately grasp the basic national conditions, grasp scientific world outlook and methodology, and promote the establishment of correct world outlook and values.2.Course O

7、bjectivesThrough the study of this course, students qualities, skills, knowledge and abilities obtained are as follows：Master the basic theory of tax law （Corresponding to Chapter 1, supporting for graduation requirements index 1-2）Master the basic elements of tax law （Corresponding to Chapter 2-8,

8、supporting for graduation requirements index 3-2）Master the calculation of tax payable （Corresponding to Chapter 2-8, supporting for graduation requirements index 5-2）3. Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the gradu

9、ation requirements indices 1-2,3-2,5-2 , as follows:Supporting for Graduation RequirementsCourse ObjectivesGraduation RequirementsIndices and Contents Supporting for Graduation RequirementsTeaching TopicsLevel of Support IndicesContentsObjective 1Master the basic theory of tax law Index 1-2Have a hi

10、gh sense of social responsibility and correct professional ethicsChapter 1HObjective 2Master the basic elements of tax law Index 3-2Master the knowledge and methods related to accounting, such as financial management, tax, auditing, asset evaluation, etc., and be able to analyze the problems existin

11、g in the work and put forward suggestions for improvement.Chapter 2-8HObjective 3Master the calculation of tax payable Index 5-2Master the basic theories and methods in audit field, be familiar with audit technology and process; master the basic theories and methods in tax law and related fields, an

12、d be familiar with tax business operation and processingChapter 2-8H、Basic Course Content Chapter 1 Introduction to tax law (supporting course objectives 1)1.1 tax overview 1.2 稅法概述1.2 overview of tax law Teaching Requirements: through the study of this chapter, students are required to master the c

13、oncepts of tax and tax law, and master the elements of tax law, including tax payer, tax object, tax item, tax rate, tax payment link, tax payment period, tax payment place, etc, Understand the relationship between tax law, tax rights and obligations, understand the basic principles of tax law and t

14、he applicable principles of tax law, understand the tax legislation procedures and the current tax law system, understand the establishment and functions of tax authorities and the division of tax revenue in China.Key Points：The concept and elements of Taxation and tax lawDifficult Points：NoneChapte

15、r 2 value added tax (supporting course objectives 2, 3)2.1 overview of VAT 2.2增值稅計(jì)算2.2 VAT calculation Complete experimental item 2: filling in VAT tax return 實(shí)踐環(huán)節(jié)通過(guò)上機(jī)進(jìn)行，2學(xué)時(shí)，模擬實(shí)際情景，根據(jù)相關(guān)資料填寫(xiě)增值稅納稅申報(bào)表。The practice is carried out on the computer for 2 hours, simulating the actual situation, and filling

16、in the VAT declaration form according to the relevant information. Teaching Requirements: through the study of this chapter, students are required to master the scope of value-added tax collection and taxpayers, the tax rate and collection rate of value-added tax, the tax calculation method of value

17、-added tax, the calculation of general tax calculation method and simple tax collection method , master the collection and calculation of import value-added tax, understand the tax refund and exemption policies of export value-added tax, understand the preferential policies of value-added tax, under

18、stand the management regulations of value-added tax collection, understand the use and management of value-added tax invoice, and fill in the value-added tax return.Key Points：Calculation of the amount of tax payable in general tax calculation methodDifficult Points：filling in the VAT declaration fo

19、rmChapter 3 consumption tax (supporting course objectives 2, 3)3.1 消費(fèi)稅概述3.1 overview of consumption tax 3.2 消費(fèi)稅計(jì)算3.2 calculation of consumption tax 教學(xué)要求：通過(guò)本章的學(xué)習(xí)，要求學(xué)生掌握消費(fèi)稅的征稅范圍與納稅義務(wù)人、掌握消費(fèi)稅稅率，掌握消費(fèi)稅的計(jì)稅方法，掌握各種情況下消費(fèi)稅應(yīng)納稅額的計(jì)算，掌握進(jìn)口環(huán)節(jié)消費(fèi)稅的征收和計(jì)算，理解出口業(yè)務(wù)消費(fèi)稅的退免稅政策，了解消費(fèi)稅稅收優(yōu)惠政策，了解消費(fèi)稅征收管理法規(guī)，學(xué)生有一定的實(shí)際操作能力，會(huì)填寫(xiě)消費(fèi)稅納稅申報(bào)表。

20、Teaching Requirements: through the study of this chapter, students are required to master the scope of consumption tax collection and taxpayers, the rate of consumption tax, the tax calculation method of consumption tax, the calculation of the amount of consumption tax payable in various situations,

21、 the collection and calculation of consumption tax in the import link, the refund and exemption policies of consumption tax in the export business, and the preferential policies of consumption tax Understand the laws and regulations of consumption tax collection, students have certain practical abil

22、ity, and can fill in the consumption tax return. 教學(xué)重點(diǎn)：消費(fèi)稅應(yīng)納稅額的計(jì)算Key Points： Calculation of consumption tax payable 教學(xué)難點(diǎn)：無(wú)Difficult Points：None Chapter 4 corporate income tax (supporting course objectives 2, 3)4.1 企業(yè)稅概述4.1 overview of corporate tax 4.2 企業(yè)所得稅計(jì)算4.2 calculation of enterprise income tax

23、教學(xué)要求：通過(guò)本章的學(xué)習(xí)，要求學(xué)生掌握企業(yè)所得稅的征稅范圍與納稅義務(wù)人、掌握企業(yè)所得稅稅稅率，掌握各種情況下企業(yè)所得稅應(yīng)納稅額的計(jì)算特別是查賬征收應(yīng)納稅額的計(jì)算，理解資產(chǎn)的稅務(wù)處理，理解資產(chǎn)損失的所得稅處理，了解企業(yè)所得稅稅收優(yōu)惠政策，了解企業(yè)所得稅征收管理法規(guī)，學(xué)生有一定的實(shí)際操作能力，會(huì)填寫(xiě)企業(yè)所得稅納稅申報(bào)表。Teaching Requirements: through the study of this chapter, students are required to master the scope of enterprise income tax collection and t

24、axpayers, the rate of enterprise income tax, the calculation of enterprise income tax payable under various circumstances, especially the calculation of the amount of tax payable for audit collection, the tax treatment of assets, the income tax treatment of asset losses, and the preferential policie

25、s of enterprise income tax Policy, understand the enterprise income tax collection management laws and regulations, students have a certain practical ability, will fill in the enterprise income tax return. 教學(xué)重點(diǎn)：企業(yè)所得稅應(yīng)納稅額的計(jì)算Key Points：Calculation of the amount of enterprise income tax payable 教學(xué)難點(diǎn)：企業(yè)

26、所得稅應(yīng)納稅額的計(jì)算Difficult Points： Calculation of the amount of enterprise income tax payable 第5章 個(gè)人所得稅 (支撐課程目標(biāo)第2條、第3條)Chapter 5 personal income tax (supporting course objectives 2, 3)5.1 個(gè)人稅概述5.1 overview of personal tax 5.2 個(gè)人所得稅計(jì)算5.2 calculation of personal income tax 教學(xué)要求：通過(guò)本章的學(xué)習(xí)，要求學(xué)生掌握個(gè)人所得稅的征稅范圍與納稅義務(wù)人

27、、掌握個(gè)人所得稅稅稅率，掌握各種情況下個(gè)人所得稅應(yīng)納稅額的計(jì)算特別是綜合所得應(yīng)納稅額的計(jì)算，掌握境外所得的稅額扣除，了解個(gè)人所得稅稅收優(yōu)惠政策，了解個(gè)人所得稅征收管理規(guī)定，學(xué)生有一定的實(shí)際操作能力，會(huì)填寫(xiě)企業(yè)代扣代繳個(gè)人所得稅的納稅申報(bào)表。Teaching Requirements: through the study of this chapter, students are required to master the scope of personal income tax collection and taxpayers, the tax rate of personal income

28、 tax, the calculation of personal income tax payable in various situations, especially the calculation of comprehensive income tax payable, the tax deduction of overseas income, the preferential policies of personal income tax, and the collection of personal income tax Management regulations, studen

29、ts have a certain practical ability, will fill in the enterprise withholding individual income tax returns. 教學(xué)重點(diǎn)：個(gè)人綜合所得應(yīng)納稅額的計(jì)算Key Points： Calculation of individual comprehensive income tax payable 教學(xué)難點(diǎn)：個(gè)人綜合所得應(yīng)納稅額的計(jì)算Difficult Points： Calculation of individual comprehensive income tax payable 第6章 資源稅

30、(支撐課程目標(biāo)第2條、第3條)Chapter 6 resource tax (supporting course objectives 2, 3)6.1 資源稅概述6.1 overview of resource tax 6.2 資源稅計(jì)算6.2 resource tax calculation 教學(xué)要求：通過(guò)本章的學(xué)習(xí)，要求學(xué)生掌握資源稅的征稅范圍與納稅義務(wù)人、掌握資源稅稅率、科目、資源稅的計(jì)稅方法，掌握各種情況下資源稅應(yīng)納稅額的計(jì)算，了解資源稅稅收優(yōu)惠政策包括原油天然氣優(yōu)惠政策和礦產(chǎn)資源優(yōu)惠政策，了解資源稅征收管理法規(guī)，了解水資源改革試點(diǎn)實(shí)施辦法，學(xué)生有一定的實(shí)際操作能力，會(huì)填寫(xiě)資源稅納稅

31、申報(bào)表。Teaching Requirements: through the study of this chapter, students are required to master the scope of resource tax collection and the taxpayers, the tax rate, subjects and methods of resource tax calculation, the calculation of the amount of resource tax payable in various situations, the prefe

32、rential policies of resource tax, including the preferential policies of crude oil and natural gas, the preferential policies of mineral resources, and the administrative regulations of resource tax collection, Understand the implementation methods of water resources reform pilot, students have cert

33、ain practical ability, and can fill in resource tax return. 教學(xué)重點(diǎn)：資源稅應(yīng)納稅額的計(jì)算Key Points： Calculation of resource tax payable 教學(xué)難點(diǎn)：無(wú)Difficult Points： None Chapter 7 land value added tax (supporting course objectives 2, 3)7.1 土地增值稅概述7.1 overview of land value added tax 7.2 土地增值稅計(jì)算7.2 calculation of land

34、 value-added tax 完成實(shí)驗(yàn)項(xiàng)目1：土地增值稅納稅申報(bào)表的填報(bào)Complete the experimental project 1: filling in the land value-added tax return 實(shí)踐環(huán)節(jié)通過(guò)上機(jī)進(jìn)行，2學(xué)時(shí)，模擬實(shí)際情景，根據(jù)相關(guān)資料填寫(xiě)土地增值稅納稅申報(bào)表。The practice is carried out on the computer for 2 hours, simulating the actual situation, and filling in the land value-added tax declaration

35、 form according to the relevant information. 教學(xué)要求：通過(guò)本章的學(xué)習(xí)，要求學(xué)生掌握土地稅的征稅范圍與納稅義務(wù)人、掌握土地增值稅的稅率與科目，掌握各種情況下土地增值稅應(yīng)納稅額的計(jì)算，主要是應(yīng)稅收入和扣除項(xiàng)目的計(jì)算，了解土地增值稅稅收優(yōu)惠政策，了解土地增值稅征收管理法規(guī)，了解房地產(chǎn)開(kāi)發(fā)企業(yè)土地增值稅清算的具體方法，學(xué)生有一定的實(shí)際操作能力，會(huì)填寫(xiě)土地增值稅納稅申報(bào)表。Teaching Requirements: through the study of this chapter, students are required to master the

36、scope of land tax collection and the taxpayers, the tax rate and subjects of land value-added tax, and the calculation of the amount of land value-added tax payable under various circumstances, mainly the calculation of taxable income and deduction items, understand the tax preferential policies of

37、land value-added tax, understand the land value-added tax collection management laws and regulations, and understand the real estate As for the specific method of clearing land value-added tax in industrial development enterprises, students have certain practical operation ability and can fill in th

38、e land value-added tax return. 教學(xué)重點(diǎn)：土地增值稅應(yīng)納稅額的計(jì)算Key Points： Calculation of the amount of land value-added tax payable 教學(xué)難點(diǎn)：無(wú)Difficult Points：None 第8章 其他稅 (支撐課程目標(biāo)第2條、第3條)Chapter 8 other taxes (supporting course objectives 2, 3)8.1 房產(chǎn)稅法8.1 property tax law 8.2 契稅法8.2 deed tax law 8.3 城鎮(zhèn)土地使用稅法8.3 urban

39、 land use tax law 8.4車船稅法8.4 vehicle and vessel tax law 8.5 印花稅法8.5 stamp tax law 教學(xué)要求：通過(guò)本章的學(xué)習(xí)，要求學(xué)生掌握其他幾個(gè)小稅種包括房產(chǎn)稅、契稅、城鎮(zhèn)土地使用稅、車船稅、印花稅的征稅范圍與納稅義務(wù)人、稅率科目、計(jì)稅依據(jù)、應(yīng)納稅額的計(jì)算，了解以上幾種稅的稅收優(yōu)惠政策，了解其納稅義務(wù)時(shí)間、納稅地點(diǎn)和納稅期限，學(xué)生有一定的實(shí)際操作能力，會(huì)填寫(xiě)以上幾個(gè)稅的納稅申報(bào)表。Teaching Requirements: through the study of this chapter, students are requ

40、ired to master the scope of other small taxes, including real estate tax, deed tax, urban land use tax, vehicle and ship tax, stamp tax and the calculation of tax payer, tax rate subject, tax calculation basis and tax amount, understand the tax preferential policies of the above taxes, understand th

41、e time, place and period of tax obligation, learn Students have a certain practical ability, will fill in the above several tax returns. 教學(xué)重點(diǎn)：印花稅應(yīng)納稅額的計(jì)算Key Points： Calculation of stamp tax payable 教學(xué)難點(diǎn)：無(wú)Difficult Points：None 、Table of Credit Hour Distribution Teaching ContentIdeological and Politica

42、l Integrated Lecture HoursProgramming HoursChapter 1 Introduction to tax lawknow the laws and abide by them22Chapter 2 value added taxknow the laws and abide by them6Chapter 3 consumption taxknow the laws and abide by them4Chapter 4 enterprise income taxknow the laws and abide by them4Chapter 5 pers

43、onal income taxknow the laws and abide by them4Chapter 6 resource taxknow the laws and abide by them2Chapter 7 land value added taxknow the laws and abide by them22Chapter 8 other taxesknow the laws and abide by them4Totalknow the laws and abide by them284Sum32 、Summary of Programming Projects No.Ex

44、periment (Programming) NameExperiment (Programming)HoursExperiment (Programming)TypeAbstractCourse TypeSupporting Course Objectives1Fill in the tax return of land value added tax2comprehensiveCalculation and filling of income, deduction items, value-added amount and tax payable in the tax return of

45、land value-added tax. Cultivate the students ability of land value-added tax declarationCompulsory32Fill in VAT return2comprehensiveCalculation and filling of sales amount, input tax amount, tax deduction and exemption, and tax payable in the VAT declaration form. Cultivate students ability of value

46、-added tax declaration. Compulsory3、Teaching MethodClassroom teaching: This course is mainly taught by teachers in class, supplemented by self-study and homework based on course video materials. The teaching process should be able to flexibly use blackboard writing and multimedia teaching, strengthen the interaction between teachers and students, and pay attention to heuristic teaching. 、Course Assessment