藉由租稅法規相關性條文與解釋函令的講解與說明，
使學生們對現時有關政府租稅上之制度型態及有關
法規上之重要規定，有進一步的認識與瞭解，除了
使熟悉有關稅法及其施行細則及租稅申報實務外，
並能講解有關租稅與財產移轉規劃之有關技巧及
財產移轉工具之運用，達到學以致用之目的；
本課程共分為五大部份：第一部份說明遺產及
贈與稅法之規定和申報實務；第二部份說明
信託之種類、信託課稅及海外信託實務；
第三部份說明財產稅法規及其施行細則、
申報實務；第四部份說明綜合所得稅及
營利事業所得稅之有關法條及申報實務
與節稅規劃問題；第五部份說明加值型
及非加值型營業稅法及其施行細則以及
營業稅申報實務上等作各個綜合演練，
讓學生們能夠熟練在各稅法上有關之
規定、運用技術與其申報實務和方法，
俾日後能夠學以致用。
《 課程簡介 -- English 》
With lecture and exposition of some clauses and accounts concerning about taxation law,
we make students have a further realization and acquaintance with current important
regulations of government tax planning and affiliated laws,making acquaintance
with tax laws,its by laws,and declaration tasks;besides, we can explain about
some tricks ofmanipulations,and property transfer planning in oder to reach
the destination of putting into practice what has been learned.
This course can break down intofive main parts:Inthe first part,
we explain some regulations of estate tax planning tax law,
declaration tasks,and estate tax as well as donate tax planning.
In the second part,we show kinds of trust leavies,
oversease trustand some problems of the planning of tax saving.
In the third part,we interpret property taxation law,its bylaws,
declaration tasks and some problems of the planning concerning
about property taxes.In the fourth part,we explain some laws
about cooperative income tax and business income tax,
declaration tasks and some problems of the planning
of tax saving.In the final part,we have an comprehensive
practice in practice which combines abovementimed
for main parts,letting student can be familiar with
some methods and some skills of application
concerning about tax planning.
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