Tax policy and Practice

Release Date: 2017-09-21

Course Name	Tax policy and Practice					Course Number
Course Semester	2		Course Time		36		Credit		2
Course Type	☑Examination □ Test
Institute	School of Public Finance and Taxation			Applicable Major	Public Finance
Assessment method	☑Examination □ Test
Advanced courses
Teacher	Zhao Liping Shi Weixiang Long Bifeng
Teaching Objectives
Require to achieve the following purposes : Master of the main types of taxes, such as VAT, business tax, consumption tax, corporate income tax and personal income tax policy, to respond to complex calculations. Grasp the profound reasons for the changes in tax laws and policies, be able to analyze and interpret the path of policy change, not only knows what, but also knows why. From two aspects of theory and practice provides the solution to the problem, especially able to put forward their own thinking and countermeasures for the current tax policy.
Teaching Contents
The main contents of this course include: the introduction of tax law and the entity tax in China tax system. Specific include: value added tax, consumption tax, business tax, tariff, enterprise income tax, personal income tax, resource tax, land value-added tax, urban land use tax, farmland occupation tax, property tax, vehicle and ship use tax, deed tax, stamp tax, vehicle purchase tax and city maintenance and construction tax and etc.
Outline Designer		Zhao Liping			Date			2015.10.12