税法课程简介英文版.docx

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1、Course IntroductionTaxation LawsCourse Code：Total Credit Hours： 32Experiment Hours：Practice Hours ：Course Name： Taxation LawsPrerequisites ： NoneFollow-up Courses： Tax PlanningBilingual Teaching or Not： NotCredits： 2Lecture Hours： 28Programming Hours： 4School： Business SchoolTarget Major： accounting

2、Course DescriptionTax 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 rights a

3、nd 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 value-added

4、 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 ResourcesTextbooks : China Institute of certified public accountants. Tax law M Beijing: China finance andEconomics Press 2020Bibliography : Liang Wentao. Tax law M Beijing: Renmin University of China press 2019Reading Materials ： NoneAuthor：Approved by：