《税收学》课程教学大纲英文版(32学时国贸、金融专业)

1、Syllabus ofTaxationCourse Name： TaxationCourse Code：Credits： 2Total Credit Hours： 32Lecture Hours： 30Experiment Hours： 0Programming Hours： 0Practice Hours： 0Total Number of Experimental (Programming) Projects 0 ,Where, Compulsory ( 0 ), Optional ( 0 ).School： 08 Business SchoolTarget Major： Internat

2、ional economics and tradeI、Course Nature & AimsThis course is a professional elective course mainly for international trade and finance majors.This course starts from the basic theory and knowledge of Taxation, on the basis of a brief introduction to the general principles of Taxation, focusing on t

3、he main contents of Chinas tax system, focusing on value-added tax, consumption tax, tariff, personal income tax, enterprise income tax and other taxes. The teaching purpose of this course is to enable students to understand and master the basic concepts of Taxation, including the latest development

4、 of the basic theory and practice of Western taxation, to be familiar with and master the current tax system, tax laws and specific provisions involving enterprises and individuals in China, to comprehensively enhance their tax literacy and improve their tax policy through the study of tax theory an

5、d system In order to meet the urgent needs of tax construction in our country, we should have the ability to understand and deal with the new situations and problems in the practical work, and train practical talents of tax to meet the needs of economic and social development.II Course Objectives1.

6、Moral Education and Character Cultivation.The course uses materialistic dialectics and comparative research, combines theory with practice, and bases on the reality of socialist market economy with Chinese characteristics, reflecting the development and reform of Chinas finance and economy. With the

7、 logic of the curriculum system as the main line, the basic knowledge and principles of finance are explained thoroughly, so that students have the ability to understand the background of the theory establishment and the conditions to adapt to, guide students to consciously observe and think from mu

8、ltiple perspectives and levels, and form their own financial value judgment; through the combination of theory and practice, the ability of students to analyze and solve practical problems in financial theory is cultivated. Through multi angle and east-west comparative research, the education of soc

9、ialist core values is integrated into theV、Summary of Experimental (Programming) ProjectsChapter 6:resource tax2Chapter 7: personal income taxIntegrate ideological and political education elements according to teaching content4Chapter 8: enterprise income taxIntegrate ideological and political educa

10、tion elements according to teaching content4Chapter 9: property tax and other taxesIntegrate ideological and political education elements according to teaching content4Chapter 10:TaxCollectionManagement2Review and assessment2Total32Sum32No experiment (programming) sessionVI、Teaching MethodClassroom

11、teaching: This course is mainly taught by teachers in class, supplemented by self-study and homework based on course video materials. In the course of teaching, blackboard writing and multimedia teaching should be used flexibly, interaction between teachers and students should be strengthened, and h

12、euristic teaching should be emphasized.Seminar Teaching: carry out appropriate seminar activities according to specific teaching contents. The teacher provides discussion topics, and the students prepare for class in groups, and then conduct class discussion, so as to improve the students team coope

13、ration ability.Heuristic teaching: for the important knowledge points, we use the ideas of putting forward problems, analyzing problems and solving problems to teach, imperceptibly cultivate the corresponding ability of students; emphasize the importance of practical experience, and learn in practic

14、e.VII、Course Assessment and Achievement EvaluationAssessment Methods： Non-ExaminationExamination Formats： Open-bookGrading Methods： Five-level SystemCourse Assessment Content, Assessment Format and Supporting Course ObjectivesCourseObjectives (Indices)AssessmentContentAssessment Formats and Proporti

15、on ( % )GradingClass discussionAssignment EvaluationClass attendanceCoursepaperFinalExamProportion(%)Objective 1(Index1-2)The nature, content and method of the course001001Objective 2(Index 2-2.10-1)The basic concept and connotation of tax, tax system elements, tax classification, tax principles, ta

16、x economic effects, tax concepts, tax25332538principles, Chinas current taxes such as value-added tax, consumption tax, tariff, land value-added tax, personal income tax, enterprise income tax and other tax systems.Objective 3 (Index 4-3.10-1)Chinas cuirent tax system includes value-added tax, consu

17、mption tax, tariff, land value-added tax, personal income tax, enterprise income tax and other tax systems.25332033Objective 4 (Index3-1.3-2.8-2.11-3)Chinas current tax system and tax administration law include value-added tax, consumption tax, tariff, land value-added tax, personal income tax, ente

18、rprise income tax and other tax systems.25331528Total61510960100VHI Course ResourcesTextbooks：China Institute of certified public accountants. Tax law M. Beijing:China finance and Economics Press , 2020Bibliography：Hu Yijian. Taxation M. Shanghai: Shanghai University of Finance and Economics Press,

19、March 2010The textbook of taxation or tax law in the matching version of national excellent courses in domestic universitiesReading Materials：Chinese Journal: Tax Research; financial research; financial columns of major portals, etc.Provide other reading materials according to the actual situationIX

20、、NotesPrerequisites: FinanceFollow-up Courses: NoneContents and Requirements of Students* Self-study: No special requirementsBilingual Teaching or Not: NoRequirements and Proportion of Bilingual Teaching: NoneDiscipline and Considerations of Practice Session: no practice sessionNotes: Noneteaching c

21、ontent and all links of the whole teaching process, highlighting value guidance, knowledge teaching and ability training, helping students to correctly understand the historical laws, accurately grasp the basic national conditions, and promote the establishment of a correct world outlook and values.

22、2.Course ObjectivesThrough the study of this course, students* qualities, skills, knowledge and abilities obtained are as follows：Objective 1. Through the study of this course, students should correctly understand the nature, task, research object and method of the course, understand the system and

23、structure of the course, and have a general grasp of taxation.(Corresponding to Chapter 1, supporting for graduation requirements index points 1-2)Objective 2. Students should be trained to master the basic principles, basic knowledge and basic methods of Taxation in a comprehensive and profound way

24、, and have a comprehensive and profound understanding of the basic concepts and specific tax systems of Taxation, such as value-added tax, consumption tax, tariff, personal income tax, enterprise income tax, land value-added tax and other taxes, so as to form the basic literacy of taxation.(Correspo

25、nding to Chapter 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, supporting for graduation requirements index 2-1, 2-2, 4-3, 10-1)Objective 3. Through the study of this course, on the basis of mastering the principles of Taxation and the tax system of our country, we can inspire students to analyze and explore the t

26、ax problems in practice and improve their understanding of tax policies.(Corresponding to Chapter3, 4, 5, 6, 7, 8 and 9, supporting for graduation requirements index 4-3, 10-3 and 11-3)Objective 4. Guided by application, it has the ability to solve the new situation and problems in the actual tax wo

27、rk.(Corresponding to Chapter 3, 4, 5, 6, 7, 8, 9 and 10, supporting for graduation requirements index 3-1, 3-2, 8-2, 10-3 and 11-3)Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduation requirements indices 1-2 2-1 2-2、

28、3-1、3-2、4-3、8-2、10-1 10-3、11-3, as follows:Supporting for Graduation RequirementsCourseGraduationIndices and Contents Supporting for GraduationRequirementsTeachingLevel ofObjectivesRequirementsIndicesContentsTopicsSupportObjective 11 .Basic valuesliteracyIndex 1-2Firmly establish a correct outlook o

29、n the world, life and truthChapter1-2HObjective 22.Comprehensive knowledge and abilityIndex2-1Master the basic knowledge of management and economics, and be able to analyze the relationship and problems between international economy and trade;Chapter1-10MIndex2-2Master the relevant knowledge of econ

30、omic statistics, establish appropriate analysis model for economic business, and be able to reason and solve the model.lO.ProfessionalabilityIndex 10-1Be able to deeply understand the knowledge of economics and form their own international economic knowledge system.Objective 34. Practicalapplication

31、 abilityIndex4-3Be able to use professional theoretical knowledge and modern economic research methods to analyze and solve practical problems, and have certain scientific research ability.Chapter3-9M10. ProfessionalabilityIndex 10-1Be able to deeply understand the knowledge of economics and form th

32、eir own international economic knowledge system.Index 10-3Through the systematic study of this major, students can form their own professional knowledge structure system and improve their professional ability foundation of problem-solving.11. SocialadaptabilityIndex 11 -3Adapt to the objective situa

33、tion of rapid development of economic theory and practice, and keep pace with the times.Objective 43.Critical thinkingabilityIndex3-1Have the ability of critical thinking to understand, analyze and solve problems independently.Chapter3-1()MIndex3-2Be able to use the knowledge to make logical analysi

34、s and judgment on the problems andviewpoints in theory and practice.8.Innovation and entrepreneurship abilityIndex8-2Be able to grasp the trend of international political and economic development, apply knowledge to practice and creatively solve practical economic problems.山、Basic Course ContentBasi

35、c concepts and principles of Taxation (supporting course objectives 1, 2)IntroductionThe basic concept of Taxation, the constituent elements and classification of taxation system, etcThe generation and development of TaxationTax function and effect (the basic function of tax and the function of tax

36、in China)Tax principle (classical tax principle, modern tax principle, modern tax principle)Modern western tax theoryTax classification and tax system structureTeaching Requirements: Through the study of this chapter, we can basically understand the research object, system and research method of tax

37、 science; understand the basic concept of tax, grasp the connotation of tax, the constituent elements of tax system, the three basic elements of tax and the tax classification from different perspectives, generally understand the main theories of the generation and development of tax revenue and the

38、 history of tax development in China, and understand and master the tax revenue Resource allocation function, income distribution function, economic stability and development function, understanding and mastering the economic effect of tax and the development of tax principles, generally understandi

39、ng the western tax theory, tax classification and tax system structure, etc.Key Points： Tax concept and connotation; tax function and economic effect; tax principle; tax classification and tax system structureDifficult Points： Tax function and economic effect; tax principleTax system and tax system

40、in China (supporting course objectives 1, 2)Main contents of tax systemBasic concepts of tax lawThe relationship between tax and tax lawPrinciples of tax lawChinas tax systemTeaching Requirements: Through the study of this chapter, we can basically understand the main content of tax system, the basi

41、c concept of tax law, the relationship between tax and tax law in detail, and focus on the principles of tax law, especially the principle of tax law, the principle of tax law fairness, the principle of tax efficiency, the principle of substantive taxation, the principle of law priority, the princip

42、le of law not retroactive to the past, the principle of new law superior to the old law, and the principle of special law superior to the general law The general law principle, the entity fi-om the old procedure from the new principle, the procedure is superior to the entity principle and the curren

43、t tax system of our country.Key Points： The basic concept of tax law; the principle of tax law; Chinas tax systemDifficult Points： Principles of tax lawvalue added tax (supporting course objectives 2, 3, 4)Principle of value added taxThe development trend of international value added taxTax liabilit

44、y, collection scope, tax rate, calculation of tax payable, collection and management of VAT, especially management of special invoicesExport rebate of VATTeaching Requirements: Through the study of this chapter, we can generally understand the principle of value-added tax and the development trend o

45、f international value-added tax; focus on the characteristics and types of value-added tax; understand and master the regulations on taxpayers of value-added tax in China, the scope of value-added tax collection, the regulations on value-added tax rate, the calculation of value-added tax payable, th

46、e collection and management of value-added tax, especially the management of special invoices, and the export tax refund of value-added tax Calculation, etc. Among them, we should fully understand and master the calculation of general taxpayers, small-scale taxpayers, import and export value-added t

47、ax, as well as the calculation of export tax rebate and the calculation of pre tax refund.Key Points： The characteristics and types of value-added tax, the calculation of general taxpayers, small-scale taxpayers, import and export value-added tax, as well as the calculation of tax refund for exempti

48、on and refund of exports, as well as the calculation of pre collection and retrogression, etcDifficult Points： Calculation of current value added tax in Chinaxcise tax (supporting course objectives 2, 3, 4)Types of consumption taxThe development trend of international consumption taxTax duty, collec

49、tion scope, tax rate, calculation of tax payable, taxable consumer goods fbr self production and self use, taxable consumer goods for entrusted processing, taxable consumer goods for import, export tax refund, declaration and payment of consumption taxTeaching Requirements: Through the study of this

50、 chapter, we can generally understand the difference between the internal and external value-added tax of consumption tax, the type of consumption tax, the development trend of international consumption tax, and the purpose of consumption tax; focus on the tax obligation of consumption tax in China,

51、 the scope of collection such as tax items, tax rates, the calculation of consumption tax payable, especially the calculation of consumption tax in production and sales, and the entrusted processing of taxable consumer goods Calculation of consumption tax, tax calculation of imported taxable consume

52、r goods, export tax refund, declaration and payment of consumption tax, etc.Key Points： The types of consumption tax; the tax obligation, collection scope, tax rate, calculation of tax payable, tax payable calculation of taxable consumer goods for self-production and self-use, taxable consumer goods

53、 for entrusted processing, and taxable consumer goods for importDifficult Points： Calculation of current consumption tax in Chinaariff (supporting course objectives 2, 3, 4)Duty payer and collection scopeTariff items and rates, customs duty paid price, calculation of tax payable, preferential tax re

54、lief and tax collection and managementTeaching Requirements: Through the study of this chapter, we can master the types of tariff, the taxpayers of import tariff, the scope of collection, tax rate, the calculation of the amount of tax payable, the preferential treatment, tax reduction, exemption, de

55、claration and payment of tariff in detail. In particular, we should understand and master the determination of duty paid price of general import goods and special import goods; master the standards of origin, especially the production standards and substantive processing standards of all places of o

56、rigin; understand and master the four methods of customs valuation of import goods, and generally understand the determination of duty paid processing of export tariff and the calculation of export tariff.Key Points： Type of tariff, calculation of duty payer, collection scope, tax rate and tax payab

57、leDifficult Points： Calculation of China*s current import tariffresource tax (supporting course objectives 2, 3, 4)Resource tax payer, tax item, unit tax amount, tax amount, etcCalculation of the amount of resource tax payable, the time when the tax obligation occurs and the tax period, tax payment

58、place, tax deduction, etcTeaching Requirements: Through the study of this chapter, we can understand the development and evolution history of resource tax, master the regulations of the taxpayers and collection scope of resource tax in China, such as tax items, tax rates and withholding agents, unde

59、rstand the tax basis of resource tax, the calculation of tax payable, and understand the tax preference, tax reduction, exemption, declaration and payment of resource tax. Comprehensively grasp the determination of the basis for calculating and levying resource tax from quantity and from price, espe

60、cially from price. Have some understanding of the future reform direction of resource tax.Key Points： Calculation of taxpayers, collection scope, tax rate and taxable amount of resource taxDifficult Points： the ad valorem calculation of resource taxChapter? individual income tax (supporting course o