财政与税务系课程介绍(中英对照).docx

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1、财政与税务系课程介绍（中英对照）序 号：1课程编码：17001030、17001020课程名称：财政学学 分：3周 学 时：3开课系部：财政与税务系预修课程：微观经济学修读对象：本科生课程简介：本课程主要讲授财政学的基本理论、基本知识和基本管理技能，以财政支出和财政收入为核心。主要内容包括：财政的概念、财政职能、财政支出的规模和结构、财政收入的规模和结构、税收原理、国债原理、国债规模与国债市场、国家预算管理体制、财政赤字、财政政策和开放经济下的财政问题。通过教学，使学生掌握财政学的基本原理和理论，为其它专业课的学习打下基础。 拟用教材：财政学，陈共编著，中国人民大学出版社，2004年3月第四版

2、参考教材：财政学教程，聂庆轶、陈业俊编著，立信会计出版社，2005年12月第二版Course Code：17001030、17001020Course Name：Public FinanceCredit：3 creditsLesson Hours：3h per weekDepartment： Finance & Taxation DepartmentAnterior Course：MicroeconomicsObjective Students：Undergraduate StudentsSummary of the Course:The course introduces the basic

3、 theory, knowledge and managing skill, in which the public expenditure and revenue is the kernel. It mainly includes the concept and functions of public finance, the scale and structure of public expenditure and revenue, basic theory of taxation, basic theory and scale of national debt, national deb

4、t market, managerial system of national budget, fiscal deficit, fiscal policy and fiscal issues in the open economy. The course aims to help students learn the basic theory of public finance so as to build good base of future relevant course learning.Teaching Material: Public Finance by Chen Gong, R

5、emin University of China Press，fourth edition，March, 2004Reference: A course of Public Finance by Nie Qingyi and Chen Yejun, Lixin Accounting Press，second edition, Dec 2005序 号：2课程编码：17002020课程名称：税收学学 分：2周 学 时：2开课系部：财政与税务系预修课程：微观经济学、宏观经济学、财政学修读对象：本科生课程简介：本课程主要讲授税收的基本原理和我国现行税收制度概况。主要内容包括：税收的概念、税收本质，税收

6、职能，税收原则，税收收入规模，税收负担的分配，税负转嫁与归宿，税制结构，税收制度设计，税法基本原理及构成要素，流转课税，所得课税，财产课税和其他课税的立法根据等内容。通过教学，使学生掌握税收学的基本理论知识，为后续的专业学习打下基础。拟用教材：税收学，胡怡建编著，上海财经大学出版社，2004年3月第二版参考教材：税收学，许建国、薛钢编著，经济科学出版社，2004年8月第一版Course Code：17002020Course Name：TaxationCredit：2 credits Lesson Hours：2h per weekDepartment：Finance & Taxation D

7、epartmentAnterior Course：Microeconomics、Macroeconomics、Public FinanceObjective Students：Undergraduate StudentsSummary of the Course:The course introduces the basic principles of taxation and the summary of Chinese tax system. It includes the concepts of tax, functions of tax, principles of tax, reve

8、nues scale of tax, the shifting and allocation of tax burden, structure of tax system, the design of tax system, the basic theory of taxation law, the main elements of taxation laws such as turnover tax, income tax, property tax and so on. The course aims to help students to learn the basic theory k

9、nowledge of taxation so as to build good base of future relevant course learning.Teaching Material: Taxation by Hu Yijian, Shanghai University of Finance and Economy, second edition, March 2004Reference: Taxation by Xu Jianguo and Sun Gang, Economic Science Press, first edition, Aug 2004序 号：3课程编码：17

10、004040、17004020课程名称：税法学 分：4周 学 时：4开课系部：财政与税务系预修课程：财政学、税收学、财务会计修读对象：本科生课程简介：本课程是在掌握财税基本理论的基础上所开设的一门有关税收实务的专业主干课程，主要讲授我国现行税法体系以及各税种税法要素的法律规定。主要内容包括：税法概论、增值税法、消费税法、营业税法、关税法、企业所得税法、外商投资企业和外国企业所得税法、个人所得税法等。通过教学，使学生掌握我国现行主体税种应纳税款的计算、申报等基本知识和基本技能。 拟用教材：税法，中国注册会计师协会编著，中国财政经济出版社，每年新版参考教材：税法，王瑶编著，立信会计出版社，2006

11、年1月第二版Course Code：17004040、17004020Course Name：Taxation LawsCredit：4 creditsLesson Hours：4h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Public Finance、Taxation、Financial AccountingObjective Students：Undergraduate StudentsSummary of the Course:The course mainly introduces the curr

12、ent system of Chinese taxation laws and the legal regulations of the essential factors of every tax. It includes introduction of taxation laws, value added tax law, consumption tax law, business tax law, tariff law, enterprise income tax law, foreign enterprise income tax law, individual income tax

13、law and so on. The course aims to make students learn Chinas current tax law system, basic knowledge and skills of tax calculating and payment of main-body taxes so as to build good base of future relevant course learning.Teaching Material：Taxation Laws, the appointed CPA test reference book, China

14、Finance and Economy Press, new edition of every yearReference：Taxation Laws by Wang Yao, Lixin Accounting Press, second edition, Jan 2006序 号：4课程编码：17010020课程名称：外国税收文献选读（双语）学 分：2周 学 时：2开课系部：财政与税务系预修课程：财政学、税收学修读对象：本科生课程简介：本课程作为一门选读性质的课程，主要是从一些外文原版的教材、报刊及外国权威的官方税收网站上摘录一些税收文献，汇编成册供学生学习。主要内容包括：西方国家关于税收学的

15、基本原理和理论、西方税收思想的演变、一些主要发达国家的税收制度和征收管理制度概况、世界性税制改革趋势等。通过教学，使学生在掌握专业英语的基本词汇、句式的基础上提高对外文原版文献的阅读理解能力，强化对相关专业知识的理解和掌握。拟用教材：自编讲义参考教材：待定Course Code：17010020Course Name：Selected Readings of Foreign Taxation (Bilingual)Credit：2 creditsLesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Co

16、urse：Public Finance、TaxationObjective Students：Undergraduate StudentsSummary of the Course:The course, as selected readings, is made up of some tax readings excerpted from original books, newspaper, magazines, government websites and so on. It includes the basic tax theory of western countries, the

17、developing of western tax thinking, the review of tax system and tax collection of some developed countries, the trend of global tax reforms, etc. The course aims to help students learn the English words and sentences of tax, then improve the reading comprehension ability of foreign original edition

18、 as well as the master of relevant tax knowledge.Teaching Material: self-edited teaching materialsReference: undetermined序 号：5课程编码：17007040课程名称：税务代理理论与实务学 分：4周 学 时：4开课系部：财政与税务系预修课程：税收学、税法、财务会计修读对象：本科生课程简介：本课程主要讲授税务代理的基本理论、基本知识和基本技能。主要内容包括代理理论和代理实务两部分，前者主要介绍税务代理的特性、原则、产生与发展、代理的范围与形式、代理的法律关系与法律责任；后者主要

19、介绍代理税务登记；代理发票领购与审查；建账建制代理记账；代理纳税审查；代理税务行政复议；代理涉税文书制作等。通过教学，使学生掌握税务代理的基本理论、基本知识和基本技能。拟用教材：税务代理实务，中国注册税务师统考指定辅导教材编写组编著，中国税务出版社，每年新版参考教材：税务代理，贺志东编著，清华大学出版社，2005年3月第一版Course Code：17007040Course Name：Theory and Practice of Tax AgencyCredit：4 credits Lesson Hours：4h per weekDepartment：Finance & Taxation D

20、epartmentAnterior Course：Taxation、Taxation Laws、Financial AccountingObjective Students：Undergraduate StudentsSummary of the Course:The course mainly introduces the basic theory, knowledge and skills of tax agent. It includes agent theory and agent practice. The former includes the character, princip

21、le, history, law relations of tax agent. The latter includes agent of tax registration, invoice buying and auditing, tax accounting, tax checking, administrative reconsider and tax-related wring. The course aims to help the students learn the basic knowledge and skills of tax agent so as to build go

22、od base of future working.Teaching Material：Practice of Tax Agency by appointed reference book writing team of CPT test, new edition of every yearReference：Tax Agency by He Zhidong, Qinghua University Press, first edition, March, 2005序 号：6课程编码：17012020课程名称：比较税制学 分：2周 学 时：2开课系部：财政与税务系预修课程：税收学、税法修读对象：

23、本科生课程简介：本课程主要以发达国家和发展中国家比较为主线，比较研究各国的有关税收理论、制度和政策，主要内容包括：税制理论比较、税制结构比较、增值税的比较、消费税的比较、个人所得税的比较、公司所得税的比较、社会保障税的比较、财产税的比较、税收负担的比较等。通过教学，使学生掌握世界各国税制建立和改革完善的共同点以及各国的特殊之处，为我国税制建设提供可资借鉴之处。拟用教材：比较税制，王乔、席卫群编著，复旦大学出版社，2004年9月第一版参考教材：国际税收制度法规和管理方法的比较研究，杨斌编著，中国税务出版社，2002年7月第一版Course Code：17012020Course Name：Com

24、parative Tax SystemCredit：2 credits Lesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Taxation、Taxation LawsObjective Students：Undergraduate StudentsSummary of the Course:The course mainly introduces the tax theory, system and policy of different countries by comparing

25、developed countries and developing countries. It includes comparative tax system theory, comparative tax system structure, comparative value added tax, comparative consumption tax, comparative individual income tax, comparative corporate income tax, comparative property tax and comparative tax burde

26、n. The course aims to help students learn the same and different tax systems of main countries and afford some lessons for our tax system reformation.Teaching Material: Comparative Tax System by Wang Qiao and Xi Weiqun, Fudan University Press, first edition, Sep 2004Reference: Comparative research o

27、n international tax system, laws and management ways by Yang Bing, Chinese Taxation Press, first edition, July 2002序 号：7课程编码：17005040课程名称：国际税收（双语）学 分：4周 学 时：4开课系部：财政与税务系预修课程：税收学、税法修读对象：本科生课程简介：本课程讲授国际税收理论知识和一些实务操作方法，主要内容包括：国际税收的概念、国际税收与国内税收及涉外税收的区别、两种税收管辖权、国际重复征税及其解决方法、国际逃税与国际反逃税、国际避税与反避税、国际税收协定、商品课

28、税的国际税收问题、国际税收的发展趋势等。通过教学，使学生掌握国际税收的基本原理、理论与国际税收实务中的一些具体方法。拟用教材：Fundamentals of International Taxation(second edition)国际税收基础（第二版），美Brian J.Arnold Michael J.Mclntyre 编著，中国税务出版社，2005年2月第一版参考教材：国际税收，朱青编著，中国人民大学出版社，2004年2月第二版Course Code：17005040Course Name：International Taxation (Bilingual)Credit：4 credi

29、ts Lesson Hours：4h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Taxation 、Taxation LawsObjective Students：Undergraduate StudentsSummary of the Course:The course introduces the basic theory and some practice of international taxation. It mainly includes the concepts of internationa

30、l taxation, two tax jurisdictions, the double taxation and its resolutions, international tax avoidance and anti-avoidance, international tax evasion and anti-evasion, international tax agreements, international tax affairs of goods taxation and the future developing trends of international taxation

31、. The course aims to help students learn the basic theory and practice of international taxation.Teaching Material：Fundamentals of International Taxation (second edition) by Brian J.Arnold Michael J.Mclntyre, China Taxation Press, first edition Feb 2005Reference：International Taxation by Zhu Qing, R

32、enmin University of China Press, first edition, Feb 2004序 号：8课程编码：17008020课程名称：纳税检查学 分：2周 学 时：2开课系部：财政与税务系预修课程：税法、财务会计、税务代理理论与实务修读对象：本科生课程简介：本课程主要讲授纳税检查的基础知识、工作规程和基本技术方法与技巧在各种具体税种检查中的运用，主要包括：纳税检查的意义、检查程序、会计报表、会计帐册和会计凭证的检查、增值税的检查，消费税的检查，营业税的检查，企业所得税的检查，外商投资企业和外国企业所得税的检查以及其它各税的检查。通过教学，使学生掌握我国税务检查的基本方法

33、和技术。拟用教材：纳税检查，艾华编著，中国人民大学出版社，2005年6月第一版参考教材：税务检查实务与案例分析（国税分册），周开君编著，中国税务出版社，2004年4月第一版；税务检查实务与案例分析（地税分册），周开君编著，中国税务出版社，2004年5月第一版Course Code：17008020Course Name：Tax Accounts CheckingCredit：2 creditsLesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Taxation Laws、Financia

34、l Accounting、 Theory and Practice of Tax AgencyObjective Students：Undergraduate StudentsSummary of the Course:The course mainly introduces the basic theory and practice of tax accounts checking. It includes the introduction of tax accounts checking, the checking of value added tax, consumption tax,

35、business tax; the checking of income taxes, enterprise income tax, foreign enterprise income tax, individual income tax and so on. The course aims to help students learn the basic practical methods and skills of tax accounts checking.Teaching Material：Tax Accounts Checking by Ai Hua, Renmin Universi

36、ty of China Press, June, 2005Reference：Tax Accounts Checking of State Taxes by Zhou Kaijun, China Tax Press, first edition, April 2004; Tax Accounts Checking of Local Taxes by Zhou Kaijun, China Tax Press, first edition, May 2004序 号：9课程编码：17009020课程名称：税收筹划学 分：2周 学 时：2开课系部：财政与税务系预修课程：税收学、税法、财务会计、财务管理

37、修读对象：本科生课程简介：税收筹划是近年来发展起来的一门新兴学科，实用性是本学科的主要特点。它是税法、国际税收、财务管理、会计核算等知识在企业管理中的应用。它的研究领域是纳税人在遵守税法前提下，在经营、投资、理财等活动中充分利用包括减免税在内的一切税收政策因素，通过对各项决策中不同纳税方案的经济后果的估算和综合衡量，有系统地对经营、投资和理财行为做出事先的筹划和安排，以实现企业价值或股东财富最大化的一系列活动。本课程主要介绍税收筹划的基本理论、企业涉及的主要税种的筹划、企业生产经营、投资及财务决策中的税收筹划等问题。通过教学，使学生掌握税收筹划的基本理论、方法与策略，使学生初步具备设计、比较分

38、析税收筹划方案的实际工作能力。拟用教材：税收筹划，计金标编著，中国人民大学出版社，2004年2月第一版参考教材：纳税筹划理论与实务，王国华、张美中编著，中国税务出版社，2004年5月第一版Course Code：17009020Course Name：Tax PlanningCredit：2 credits Lesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Taxation, Taxation Laws, Financial Accounting, Financial Manageme

39、ntObjective Students：Undergraduate StudentsSummary of the Course:This course，newly hot developed in recent years, is very practical. It puts the knowledge of taxation laws, accounting and financial management into the practice of enterprise management. It discusses how the tax payers can make the de

40、cision in business, investment and financing legally, considering all the taxation factors. Through comparing different taxation plans, we can make the plan of business, investment and finance systematically, in order to maximum the enterprises value or the holders wealth. The course introduces the

41、basic knowledge of tax planning, including tax planning of main taxes, tax planning in business, investment and financing, etc. The course aims to help the students learn the basic theory and practice of tax planning so as to have the ability to design and analyze tax planning schemes in practice.Te

42、aching Material：Tax Planning by Ji Jinbiao, Renmin University of China Press, first edition, February 2004Reference：Theory and Practice of Tax Planning by Wang Guohua and Zhang Meizhong, China Tax Press，first edition, May 2004序 号：10课程编码：17019020课程名称：地方财政学学 分：2周 学 时：2开课系部：财政与税务系预修课程：财政学修读对象：本科生课程简介：地

43、方财政学是研究地方政府经济行为的一门课程。地方政府作为本地区利益的总代表，越来越具有相对独立的利益，其行为会影响宏观经济政策的效果。本课程主要内容包括：地方财政概述、职能、政府间税收划分理论、政府间财政转移支付理论、地方财政体制、地方财政的收入、支出与地方财政管理等等。通过教学，使学生了解我国现行政府的基本体系，理解地方政府的职能和权限，提高对宏观经济政策的理解能力。 拟用教材：地方财政学，钟晓敏编著，中国人民大学出版社，2002年7月第一版参考教材：地方财政学，孙开编著，经济科学出版社，2002年8月第一版Course Code：17019020Course Name：Local Publi

44、c FinanceCredit：2 credits Lesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Public FinanceObjective Students：Undergraduate StudentsSummary of the Course:The course studies the economic behavior of local governments. The local government is regarded as General Deputy of

45、the interests of many areas and it has relatively independent interests and its behavior will influence the result of the macro economic policy. It includes Local financial summary, finance function, inter-governmental tax revenue divide theory and financial transfer payment theory, local financial

46、system, local financial income and expenditure, fiscal administration of local government. Through the course students may find out about our country administrative basic system of office today, understand the function and authority of the local government and improve the ability of understanding of

47、 macro economic policy.Teaching Material：Local Public Finance by Zhong Xiaomin, China Renmin University Press, first edition, July 2002Reference: Local Public Finance by Sun Kai, Economic Science Press, first edition, Aug 2002序 号：11课程编码：17016020课程名称：国家预算学 分：2周 学 时：2开课系部：财政与税务系预修课程：财政学修读对象：本科生课程简介：本课程主要讲授在公共财政基础上的国家预算管理，属于公共管理的一个重要组成部分，主要内容包括：政府预算管理与现代市场经济运行、政府预算管理体制、政府预算收支分类、政府预算编制、政府预算执行、政府决算、政府预算监督等。通过教学，使学生掌握国家政府预算的基本原理与方法，了解中国最新的政府预算制度的基本操作。拟用教材：政府预算管理学，马海涛编著，复旦大学出版社，2003年6月第一版参考教材：政府预算管理，刘明慧编著，经济科学出版社，2004年8月第一版Course Code：17016020Cours