Academics
Master of Taxation
Senior Tax Accounting
Release Date: 2017-09-21| Course Name | Senior Tax Accounting | Course Number | Z1302010 | |||||||
| Course Semester | 2 | Course Time | 36 | Credit | 2 | |||||
| Course Type | ☑ Obligatory Courses □ Elective Courses | |||||||||
| Institute | School of Public Finance &Taxation | Applicable Major | Masters Taxation | |||||||
| Assessment method | ☑Examination □ Test | |||||||||
| Advanced courses | Special topic of China taxation; Intermediate Tax Accounting | |||||||||
| Teacher | Chen Xiaoan()Zhao Heyun()Deng manyuan() | |||||||||
| Teaching Objectives | ||||||||||
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Students are Required to achieve the following purposes : Master the basic content, account setting and the relationship between enior tax accounting; Master the Confirmation Measurement and accounting methods, the current tax law; accurately use tax returns and tax adjustments; avoid tax risk in enterprises. |
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| Teaching Contents | ||||||||||
| Course content includes general principles of tax accounting, value added tax accounting, consumption tax accounting, exports of goods tax exemption and refund of accounting, business tax accounting, accounting of enterprise income tax, individual income tax accounting, and other taxes | ||||||||||
| Outline Designer | Chen Xiaoan() | Date | 2015.10.9 | |||||||