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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，使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及租稅規劃的意義及內容要點；第二部份說明信託之種類、信託課稅、海外信託實務及信託的節稅策略；第三部份說明財產稅法規及其施行細則、申報實務及財產移轉的五大策略；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企業的節稅規劃問題；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及營業稅的節稅方法，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 》
Through the explanation and explanation of the relevant provisions and interpretation orders of tax laws and regulations, students can have a further understanding of the current system type of government tax and the important provisions of relevant laws and regulations. In addition to making them familiar with relevant tax laws and In addition to its implementation details and tax declaration practices, it can also explain the relevant techniques of taxation and property transfer planning and the use of property transfer tools, so as to achieve the purpose of applying what you have learned; this course is divided into five parts: Part 1 The first part explains the provisions of inheritance and gift tax laws, reporting practices and the significance and content of tax planning; the second part explains the types of trusts, trust taxation, overseas trust practices and trust tax saving strategies; the third part explains property tax Laws and regulations and their implementation details, reporting practices and five major strategies for property transfer; the fourth part explains the relevant laws and reporting practices of comprehensive income tax and profit-making enterprise income tax, as well as corporate tax-saving planning issues; the fifth part explains the value-added type Comprehensive drills on non-value-added business tax law and its implementation rules, as well as business tax declaration practices and tax-saving methods of business tax, so that students can become proficient in the relevant provisions of various tax laws, the application of technology and their reporting practices and methods, so that students can You can apply what you learned in the future.
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