【专业选修课】税法(F6英文)

2018年12月18日
课程代码51040514
课程名称税法(F6英文)
Taxation
开课学院部、中心):会计学院
课程性质 专业必修课      学分数3
总学时:  72       讲授学时:  72        实验学时: 0 
预修课程:管理学 中级财务会计  成本会计
课程主要内容:
这门课程包括税务的基本原则和税务主要技术领域的核心知识,因为这些知识影响了个人和企业的活动,学生能够了解到税务系统的理论基础。此外,这门课程还探讨了会计人员应该了解其详细信息的独立税种,比如由创业,就业和投资所产生的所得税,单个企业或企业集团的纳税义务,雇员和创业者的国家保险义务,企业增值税的价值和由寿命的改变和死亡所增加的遗产税。
在学习了基本税种的核心领域后,学生应该能够计算应纳税额,解释其计算基准,将税收筹划技术应用于个人和公司业务,此外,能够在各种不同的个人或公司的方案与情景中鉴别合规问题。
这门课程的内容主要包括:
1. 英国税收制度及其管理
2. 所得税
3. 应纳所得税的个人
4. 遗产税
这门课程的目标是提升能够应用于个人,个体企业和集团公司税务系统相关的知识和技能。
Taxation includes the core knowledge of the underlying principles and major technical areas of taxation as they affect the activities of individuals and businesses. Students are introduced to the rationale behind  the tax system. The course then considers the separate taxes that an accountant would need to have a detailed knowledge of, such as income tax from  self-employment, employment and investments, the corporation tax liability of individual companies and groups of companies, the national insurance contribution liabilities of both employed and self employed persons, the value added tax liability of businesses, and the inheritance tax liabilities arising on chargeable lifetime transfers and on death.
Having covered the core areas of the basic taxes, students should be able to compute tax liabilities, explain the basis of their calculations, apply tax planning techniques for individuals and companies and identify the compliance issues for each major tax through a variety of business and personal scenarios and situations.
The main content of this course mainly includes the following parts:
A. The UK tax system and its administration
B.   Income tax and NIC liabilities
C.  Chargeable gains for individuals
D.  Inheritance tax
The aim is to develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies. 
修读对象及要求:
会计学专业(国际会计方向——英会)本科大三学生