税法课程教学大纲英文版.docx

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

2、tingI、Course Nature & AimsTax 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 the

3、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 as val

4、ue-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.II Course Objectives1. Moral E

5、ducation 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, hig

6、hlight 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 Objec

7、tivesThrough the study of this course, students1 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, suppo

8、rting 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 graduation

9、requirements indices 1-2,3-2,5-2 , as follows:Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting for GraduationRequirementsTeachingTopicsLevel ofSupportIndicesContentsObjective 1Master the basictheory of tax lawIndex1-2Have a high sense of soc

10、ial responsibility and correct professional ethicsChapter 1HObjective 2Master the basic elements of tax lawIndex3-2Master the knowledge and methods related to accounting, such as financial management, tax, auditing, asset evaluation, etc., and be able to analyze the problems existing in the work and

11、 put forward suggestions for improvement.Chapter2-8HObjective 3Master the calculation of tax payableIndex5-2Master 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, and be familiar with t

12、ax business operation and processingChapter2-8H田、Basic Course ContentChapter 1 Introduction to tax law (supporting course objectives 1)1.1 tax overview1.2 overview of tax lawTeaching Requirements: through the study of this chapter, students are required to master the concepts of tax and tax law, and

13、 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 the applicable principles of tax

14、 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： NoneChapter 2 value added tax (supporti

15、ng course objectives 2, 3)2.1 overview of VAT2.2 VAT calculationComplete experimental item 2: filling in VAT tax returnThe practice is carried out on the computer for 2 hours, simulating the actual situation, and filling in the VAT declaration form according to the relevant information.Teaching Requ

16、irements: 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-added tax, the calculation of general tax calculation method and simple tax col

17、lection 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, understand the management regulations of value-added tax collection, understand the u

18、se 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 formChapter 3 consumption tax (supporting course objectives 2, 3)3.1 overview of

19、 consumption tax3.2 calculation of consumption taxTeaching 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

20、 of consumption tax payable in various situations, 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 ta

21、x collection, students have certain practical ability, and can fill in the consumption tax return.Key Points： Calculation of consumption tax payableDifficult Points： NoneChapter 4 corporate income tax (supporting course objectives 2, 3)4.1 overview of corporate tax4.2 calculation of enterprise incom

22、e taxTeaching Requirements: through the study of this chapter, students are required to master the scope of enterprise income tax collection and taxpayers, the rate of enterprise income tax, the calculation of enterprise income tax payable under various circumstances, especially the calculation of t

23、he amount of tax payable for audit collection, the tax treatment of assets, the income tax treatment of asset losses, and the preferential policies of enterprise income tax Policy, understand the enterprise income tax collection management laws and regulations, students have a certain practical abil

24、ity, will fill in the enterprise income tax return.Key Points： Calculation of the amount of enterprise income tax payableDifficult Points： Calculation of the amount of enterprise income tax payableChapter 5 personal income tax (supporting course objectives 2, 3)5.1 overview of personal tax5.2 calcul

25、ation of personal income taxTeaching 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 tax, the calculation of personal income tax payable in various situations, especially the c

26、alculation 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, students have a certain practical ability, will fill in the enterprise withholding individual inco

27、me tax returns.Key Points： Calculation of individual comprehensive income tax payableDifficult Points： Calculation of individual comprehensive income tax payableChapter 6 resource tax (supporting course objectives 2, 3)6.1 overview of resource tax6.2 resource tax calculationTeaching Requirements: th

28、rough 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 preferential policies of resource

29、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 certain practical ability, and ca

30、n fill in resource tax return.Key Points： Calculation of resource tax payableDifficult Points： NoneChapter 7 land value added tax (supporting course objectives 2, 3)7.1 overview of land value added tax7.2 calculation of land value-added taxComplete the experimental project 1: filling in the land val

31、ue-added tax returnThe practice is carried out on the computer for 2 hours, simulating the actual situation, and filling in the land value-added tax declaration form according to the relevant information.Teaching Requirements: through the study of this chapter, students are required to master the sc

32、ope 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 la

33、nd 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 the

34、land value-added tax return.Key Points： Calculation of the amount of land value-added tax payableDifficult Points： NoneChapter 8 other taxes (supporting course objectives 2, 3)8.1 property tax law8.2 deed tax law8.3 urban land use tax law8.4 vehicle and vessel tax law8.5 stamp tax lawTeaching Requir

35、ements: through the study of this chapter, students are required 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

36、 tax preferential policies of the above taxes, understand the time, place and period of tax obligation, learn Students have a certain practical ability, will fill in the above several tax returns.Key Points： Calculation of stamp tax payableDifficult Points： NoneIV、Table of Credit Hour DistributionTe

37、aching ContentIdeological and Political IntegratedLecture 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

38、laws and abide by them4Chapter 5 personal 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 them284Sum32V、

39、Summary of Programming ProjectsNo.Experiment(Programming)NameExperiment (Programming) HoursExperiment (Programming) TypeAbstractCourseTypeSupportingCourseObjectives1Fill in the tax retum of land value added tax2comprehensiveCalculation and filling of income, deduction items, value-added amount and t

40、ax payable in the tax return of 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. Cul

41、tivate students ability of value-added tax declaration.Compulsory3VI、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 a

42、nd multimedia teaching, strengthen the interaction between teachers and students, and pay attention to heuristic teaching.VII、Course Assessment and Achievement EvaluationAssessment Methods： Non-ExaminationExamination Formats： Open-bookGrading Methods： Five-level SystemCourse Assessment Content, Asse

43、ssment Format and Supporting Course ObjectivesCourseObjectives (Indices)AssessmentContentAssessment Formats and Proportion ( % )GradingClassroomQuestioningAssignmentEvaluationRoutineTestExperimentReportTermReportTermPaperMidtermExamFinalExamProportion(%)Master the basic theory of tax law (Index 1-2)

44、Basic concepts and theories of Taxation, basic concepts and theories of tax law1010107010()Master the basic elements of tax law (Index 3-2)Tax system elements of value-added tax, consumption tax, enterprise income tax, personal income tax, resource tax, land value-added tax and other taxes1010107010

45、0Master the calculation of tax payable(Index 5-2)Calculation of taxable amount of value-added tax, consumption tax, enterprise101()1070100VHI Course ResourcesTextbooks： China Institute of certified public accountants. Tax law M Beijing: China finance and Economics Press 2020Bibliography： Liang Wenta

46、o. Tax law M Beijing: Renmin University of China press 2019Reading Materials： NoneIX、NotesPrerequisites: NoneFollow-up Courses: Tax PlanningContents and Requirements of Students* Self-study: NoneBilingual Teaching or Not: NotRequirements and Proportion of Bilingual Teaching:Discipline and Considerations of Practice Session: Dont be late or leave early, pay attention to the safety of computer roomNotes: None