Academics
Public Finance (including Taxation)
Research of Tax policy
Release Date: 2017-09-21| Course Name | Research of Tax policy | 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 taxation | |||||||||
| Teacher | Yu Haifeng Lu Jianling | |||||||||
| Teaching Objectives | ||||||||||
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Require to achieve the following purposes : Fully grasp the basic theory of the tax system; Using these theories to analyze the operating status of our tax system and the existing problems. Put forward constructive suggestions of on these problems; Have a more in-depth understanding of the current tax system; Accurately understand and apply the current tax policy. |
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| Teaching Contents | ||||||||||
| This course is divided into 14 topics, the main contents include: tax system, system research on value-added tax, consumption tax, tariff, business tax, corporate income tax, personal income tax, capital gains tax, social security tax, property tax research, tax research, environmental tax and electronic business tax. | ||||||||||
| Outline Designer | Lu Jianling | Date | 2015.10.12 | |||||||