Public Finance (including Taxation)

Tax Administration and Tax Planning

Release Date: 2017-09-21
Course Name Tax Administration and Tax Planning Course Number
Course Semester 1 Course Time 36 Credit 2
Course Type □Obligatory Courses         ☑Elective Courses
Institute School of Public Finance and Taxation Applicable Major Public Finance
Assessment method □Examination         ☑Test
Advanced courses Public Finance Theory and policy of public finance and taxation Research of taxation institution
Teacher Yu Haifeng  Lu Jianling
Teaching Objectives
Require to achieve the following purposes :
Fully grasp the relevant content of tax administration;
Have a clear understanding of issues and problems in tax administration using the basic principles, and makes reasonable explanation;
Use the learned principle of planning and planning skills, independently analyze the planning of tax.
Teaching Contents
This course includes two parts: tax management and tax planning.
In the tax management section, with the tax collection and administration system, tax collection and administration mode, tax cost analysis, tax compliance and information asymmetry, tax law and legal relief and etc;
In the tax management section, with the basic principle of tax planning, tax planning major tax case analysis and tax planning risk prevention and etc.
Outline Designer Lu Jianling Date 2015.10.12