《税收筹划》课程教学大纲模版英文版

1、Syllabus of tax planningCourse Name： tax planningCourse Code：Credits： 2.0Total Credit Hours： 32Lecture Hours： 32Experiment Hours： 0Programming Hours： 0Practice Hours： 0Total Number of Experimental (Programming) Projects 0 , Where, Compulsory ( 0 ), Optional ( 0 ).School： business collegeTarget Major

2、： accountingI、Course Nature & AimsThe course is selective course for accounting student.The course target is to let student understand theoretical basis for tax planning and frontier trends through tax planning .The teach assignment is to let student understand theory and way and method and means an

3、d skill for tax planning. Understanding and mastering the theory and way and method and means and skill for tax revenue design is very necessary. It is useful to reinforce internal controls and raise economic effect for company financial staff, It is also useful to find open question tax law and tax

4、 revenue timely for govern decision-making department, thus to improve and perfect tax revenue system.so this course is to pay close attention to the theory and skill at the same time, and also combine each other.II、Course Objectives. Moral Education and Character Cultivation.Students can have a ove

5、rall understand for tax revenue design through tax revenue design.Students can understand senior how to think deeply and overcome in process of tax revenue design then build scientific thinking method and have the courage to defiant. The course will defiant socialism core values in content of course

6、s and entire teaching segment and extrude bidding eagerly look forward and teaching knowledge and developing ability to help students have a correct acknowledge about history regular pattern and hold basic national conditions and master scientific world view and methodology and set up correct world

7、view and sense of worth through lax planning affect on innovate development and outstanding research work.Course Objectives (Times New Roman Font Size 9)Through the study of this course, students* qualities, skills, knowledge and abilities obtained are as follows：Objective 1. The course will help st

8、udent to understand theoretical basis for planning and frontier trends through tax planning;Objective 2. The course will help student to master basic skill and method for tax planning in differentindustry;Objective 3. The course will help student to explore new mentality and method for tax planning.

9、田、Basic Course ContentPandectTax evasion and its harmTwo kinds of tax avoidanceTax planning and its legitimacyComparison of tax planning, tax avoidance and tax evasionTeaching Requirements: This chapter requires students to master the concept, meaning and characteristics of tax planning. Understandi

10、ng: tax evasion, tax resistance, tax fraud and other violations of the tax law, and tax planning differences, the difference between tax avoidance and tax planning. Understanding the way to reduce the tax burden, and make a comparative analysis of them, and choose a reasonable and legal way to reduc

11、e the tax burden.Key Points： The meaning of tax planning, characteristics, various ways to reduce the tax burden.Difficult Points： The difference between tax evasion, tax protest, tax fraud and other ACTS in violation of the tax law and tax planning;The difference between tax avoidance and tax plann

12、ing.The implementation of tax planningThe significance of tax planningThe development level of tax planningCausal analysis of tax planningThe principle of enterprise tax planningTeaching Requirements: This chapter requires students to understand the necessity, practical significance and different de

13、velopment levels of tax planning, understand the principles of tax planning, master the subjective and objective causes of tax planning and the basic principles of enterprise tax planning.Key Points： The positive significance of tax planning, the principles to be followed in tax planning, and the su

14、bjective and objective causes of tax planning.Difficult Points： The generation of tax planning needs certain basic conditions, such as market economy system, the existence of Hnon-neutral and vacuum zone of tax system, and perfect tax supervision system.Tax planning is the right of taxpayers.Its gen

15、eration also has subjective and objective reason.The reasons for international and domestic tax planning are also slightly different.Tax planning for value-added taxTax planning of VAT taxpayersTax planning of VAT tax basisTax planning of VAT rateTax planning for VAT reduction or exemptionTax planni

16、ng for VAT export rebatesTeaching Requirements: Value-added tax is the largest tax in China, which naturally becomes the focus of tax planning.The comprehensive replacement of business tax with VAT in 2016 and the preferential tax reduction measures for small and micro businesses in recent years hav

17、e resulted in major changes in the scope and tax rate of VAT.Through the study of this chapter, students can understand these changes, master the main methods of VAT planning, and can design a targeted planning scheme according to the specific situation.Key Points： The choice of VAT taxpayers identi

18、ty, the tax planning of VAT tax basis, the preferential policies of VAT reduction or exemption.Difficult Points： Tax planning for VAT export rebates.Tax planning for consumption taxTax planning of consumption tax payersTax planning based on consumption tax calculationTax planning of consumption tax

19、rateTeaching Requirements: Consumption tax is mainly paid in production and sales.This chapter mainly focuses on the characteristics of consumption tax tax planning.Through the study of this chapter, students will understand that the planning of consumption tax mainly focuses on taxpayers, tax payme

20、nt and tax basis, and master the planning of consumption tax payers, tax basis and tax rate.Consumption tax is a turnover tax levied on a few consumer goods on the basis of a general VAT on goods.ConsuiTiption tax mainly adopts single link to pay tax. According to the characteristics of consumption

21、tax, the tax planning of consumption tax mainly includes: change the operation mode, adopt the form of merger among specific enterprises, reduce the tax payment link, delay the tax payment time, and reduce the tax rate;At the same time, through the establishment of related enterprises, reduce the pr

22、oduction and sales prices, reduce the tax burden;Under the circumstance of concurrently operating the taxable consumer goods with different tax rates, choose the appropriate sales method and accounting method to avoid the high applicable tax rate;Set reasonable sales price to avoid tax rate shift.Ke

23、y Points： Tax planning based on consumption tax, tax planning of consumption tax rate.Difficult Points： Tax planning based on consumption tax calculation.Tax planning for enterprise income taxCorporate income tax taxpayer identity tax planningTax planning fbr the scope of enterprise income taxTax pl

24、anning on the basis of enterprise income taxTax planning of enterprise income tax rateTax planning for enterprise income tax reduction and exemptionTeaching Requirements: The enterprise income tax involves a wide range, and the amount of tax payable is closely related to income, cost and expense, so

25、 there is a large planning space.This chapter mainly discusses the planning methods and techniques of enterprise income tax from the aspects of the choice of taxpayers identity and the transformation of taxpayers identity, income planning, cost planning and loss recovery planning, planning for enjoy

26、ing low tax rate, tax planning using preferential tax policies and so on.Through the study of this chapter, students can understand the latest policies of enterprise income tax, master the planning methods of enterprise income tax, and design specific planning schemes according to specific situation

27、s.Enterprise income tax is a kind of tax levied on the income from production, operation and other income of an enterprise.The enterprise income tax involves a wide range, and the amount of tax payable is closely related to income, cost and expense, so there is a large planning space.The enterprise

28、income tax planning mainly includes: the choice of taxpayer identity and the transformation of taxpayer identity;Revenue planning, cost planning and loss recovery planning;Planning to enjoy low tax rates;Tax planning based on preferential tax policies.Key Points： The choice of corporate income tax p

29、ayers identity;Revenue planning, cost planning;Planning to enjoy low tax rates;Tax planning based on preferential tax policies.Difficult Points： Cost planning;Planning to enjoy low tax rates;Tax planning based on preferential taxpolicies.Tax planning for individual income taxBasic legal provisions o

30、f individual income taxTax planning for individual income tax payersTax planning on tax basis and tax rate of different income itemsTax planning of individual income tax preferential policiesTeaching Requirements: This chapter first expounded the new revision of the personal income tax laws and regu

31、lations, and then on the basis of the new individual income tax laws and regulations, from residents taxpayers and the taxpayers personal income tax, enterprise income tax taxpayers and the taxpayers* selection, comprehensive income, operating income, interest, dividends, bonuses, lease of property

32、income, property transfer income, contingent income point planning, use of the preferential tax policy of planning methods and techniques of personal income tax planning is discussed.Through the study of this chapter, students can understand the newly revised individual income tax laws and regulatio

33、ns and various tax planning methods of individual income tax.Master tax planning from different perspectives such as taxpayers identity, tax collection scope, tax basis and tax rate, and design specific planning schemes according to specific situations.Individual income tax is a kind of tax levied o

34、n the taxable income obtained by a natural person.On August 31, 2018, the fifth session of the standing committee of the 13th National Peoples Congress voted to amend the individual income tax law.The revised new tax law will take effect on January 1, 2O19.This chapter comprehensively expounds the r

35、evised new individual income tax regulations.According to the new individual income tax regulations, the individual income tax planning mainly includes: the conversion of resident taxpayers and non-resident taxpayers, the choice of enterprise income tax taxpayers and individual income tax taxpayers;

36、Preparation of critical points for comprehensive income, operating income, interest, dividend, bonus income, income from lease of property, income from transfer of property, and income from contingent income;Planning for the use of preferential tax policies.Key Points： Preparation of critical points

37、 for comprehensive income, operating income, interest, dividend, bonus income, income from lease of property, income from transfer of property, and income from contingent income;Planning for the use of preferential tax policies.Difflcult Points ： Preparation of critical points for comprehensive inco

38、me, operating income, interest, dividend, bonus income, income from lease of property, income from transfer of property, and income from contingent income;Planning for the use of preferential tax policies.IV、Table of Credit Hour Distribution (Center Times New Roman Font Size 10 Bold)TeachingContentI

39、deological andPoliticalIntegratedLectur e HoursExperiment HoursPractic e HoursProgramming HoursSelf-study HoursExercise ClassDiscussion HoursCh 叩 ter 1Pandectsocialist core values2Chapter2Thesocialist core valu es222implementatio n of tax planningChapter3Taxplanning for value-addedtaxsocialist core

40、values62Chapter 4 planning for iumption taxsocialist core valu es41Chapter 5 Tax planning for enterprise income taxsocialist core valu es622Chapter6Taxplanning for individualincome taxsocialist core valu es62quiz294Total28Sum32V、Summary of Experimental (Programming) ProjectsNo experiment (programmin

41、g) sessionVI、Teaching MethodClassroom teaching: this class is mainly taught by the teacher, supplemented by self-study and homework based on the course video.The teaching process should be flexible to use blackboard writing and multimedia teaching, strengthen the interaction between teachers and stu

42、dents, and pay attention to heuristic teaching.Discussion and teaching: carry out appropriate discussion activities according to specific teaching contents.The teacher will provide discussion questions, and students will prepare in groups after class, and then discuss in class, so as to improve stud

43、ents1 teamwork ability.Heuristic teaching: based on the important knowledge points, the teaching method of raising questions, analyzing problems and solving problems is adopted to cultivate students corresponding ability subtly.Emphasize the importance of practical experience and learn by doing.VII、

44、Course Assessment and Achievement EvaluationAssessment Methods： Non-ExaminationExamination Formats： Open-bookGrading Methods： Five-level SystemCourse Assessment Content, Assessment Format and Supporting Course ObjectivesCourseObjectives (Indices)Assessment ContentAssessment Formats and Proportion (

45、% )GradingClassroomQuestioningAssignmentEvaluationRoutineTestExperimentReportTermReportTermPaperMidtermExamFinalExamProportion(%)Chapter 1PandectTaxplanningmeaning, characteristics, tax evasion,taxresistance, tax fraud, tax avoidance and tax planning.10Chapter 2The implementation of tax planningThep

46、ositivesignificanceoftaxplanning,theprinciplestobefollowedintaxplanning,andthesubjectiveandobjectivecausesoftax planning.15Chapter 3Tax planning for value-addedtaxThe choice of VAT taxpayers identity, the tax planning of VAT tax basis, the preferential policy of VAT reduction20Chapter 4 planning for

47、 jumption taxTax taxpayer, tax basis, tax rate planning15Ch叩ter 5 Tax planning for enterprise income taxThe choice of corporate income tax payefs identity;Revenue planning,costplanning;Planning to enjoy low tax rates ;Tax planning based on preferential tax policies.20Ch叩ter 6Tax planning for individ

48、ual income taxPreparation of critical pointsforcomprehensive income, operating income,interest,dividend,bonusincome, income from lease of property, income from transfer of property, and incomefromcontingent income;Planning for the use of preferential tax policies.20Total20101060100(Note: The assessment format is not limited to those listed in the form, but is filled in according to the actual situation of the course.)皿、Course Resou