|
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 》
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.
|