課程大綱

內容

課程概述

講解營利事業之相關營業登記及帳簿憑證，營業稅會計處理，營利事業所得稅申報實務，及各構成要素，如收入、成本及各項費用之查核，租稅抵減等，並輔以申報實務，俾使學生對於稅法及相關會計實務能有基礎了解，更進一步培養學生根據稅法規定獨立思考判斷，期能培養其未來職業能力。

In this coursewill be covered from the introduction of the framework of business registration and accounting vouchers.The course will be followed by " Business Tax",  declaration practice of Income Tax for Profit-making Enterprise. Key elements such as revenue, cost and expenses. During the course, many practical examples and method about declaration of tax will be supplemented. After taking this course, students should understand law of tax well and build up the ability concerning relevant practical accounting. One more step further, students can develop the skill of both independent thinking and critical thinking in order to develop solid professional competence in the tax law field.

授課內容

1.教師介紹探討稅務規定

2.學習者回答相關問題

3.配合稅務時事教學