【专业选修课】税务会计与纳税筹划

2018年12月17日
课程代码:51130492
课程名称:税务会计与纳税筹划
Tax Accounting and Planning
开课学院(部、中心):会计学院
课程性质: 专业选修        学分数: 2  
总学时: 36   讲授学时:0   实验学时:36
预修课程: 中级财务会计  中国税收
课程主要内容:
本课程是一门综合性应用课程,目的在于通过对课程的系统学习,使
学生掌握中国现行的税法并领悟税务筹划的基本原理和方法,提高其在激烈市场竞争中利 
用税务筹划方法提高企业经营利润的能力。
 企业的税务筹划分为投资筹划、经营方式筹划、合同筹划、分配筹划等,企业的税务筹划  
 过程分为寻找筹划点、拟订方案、权衡比较、制订决策、贯彻执行和检查总结等环节或步 
 骤。在本课程的教学过程中,要求学生综合运用税收法律规定和所学过的各门课程知识, 
 具体认识税务筹划对企业的影响,提升学生对企业经营战略全方位把握能力,使他们在未 
 来的企业经营活动中不仅能够把准市场变幻的脉搏和面对同行业其他企业的不断挑战,而 
且还能够在具体的营销策划中有目的的实施税务筹划保证企业在赢得利润的同时,获得最 
大的税上收益和现行税收法律的保护。
This is a comprehensive application course, whose purpose is making students grasp china current tax laws and comprehend basic principles and methods of tax planning, and improving their capability of using the methods of tax planning in fierce market competition to increase enterprise operating profit.
This course includes investment planning, management mode planning, contract planning, distribution planning and so on. The process of enterprises tax planning is divided into finding planning point, drafting scheme, comparing, making decision, implementing and inspecting and summarizing. In the teaching process, students are required to comprehensively apply tax laws and regulations and learned courses, recognize concretely the influence of tax planning to the enterprise, and improve their capability of grasp management strategy omni-directionally. Then the students can grasp market change pulse and face challenge of the same industry in the future operating activities, guarantee enterprises profit through purposely implementing tax planning in concrete market planning and acquire maximal tax income and protect of current tax laws.     
 修读对象及要求: 会计专业本科大四学生