Auditing (CPA)

Taxation Laws

Release Date: 2017-09-22

1. Basic Course Information

Course Code:033944
Course Name:Taxation Laws
Course Type:Specialty Course
Periods:48
Credits:3
Target Students:Undergraduates Majoring in Certified Public Accountant
Assessment:Examination
Preparatory Course:Fundamentals of LAW

2. Brief Course Introduction

The course mainly introduces the current 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 law and so on. The course aims to make students learn China's 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.