Taxation system 2

Release Date: 2017-09-21

Course Name	Taxation System II					Course Number		Z1303006
Course Semester	1		Course Time		54		Credit		3
Course Type	☑ Obligatory Courses □ Elective Courses
Institute	School of Public Finance and Taxation			Applicable Major	Master of Taxation
Assessment method	☑Examination □ Test
Advanced courses	Economics Advanced Mathematics
Teacher	Zhao Liping
Teaching Objectives
Students are Required to achieve the following purposes: Grasp the basic concepts and principles of tax system; Grasp the calculation method of the personal income tax, corporate income tax, land value-added tax, deed tax and property tax, tax scope, tax basis, tax rate and tax payable; Be Familiar with the specific provisions of tax relief, tax incentives, tax collection and management.
Teaching Contents
The contents of this course include: 1 basic theory and basic knowledge of the relevant taxes. Including the concept of tax and composition of elements 2 the policy and legislation spirit of the relevant taxes and the basic provisions of the tax collection system, tax calculation and collection management.
Outline Designer		Zhao Liping			Date