复旦大学：《税法 Tax Law》课程教学资源_英文教学大纲

Course Syllabus Course code ECON130156 Compiled date 2019/5/1 Course title 税法 ( Chinese) Course title Tax law (English) Credits 3 Total hours 3 Instructor School of public Xu Ye Department Semester 6 Contact email xuye(@fudan.edu.cn Prerequisite courses Accounting, Finance (A)Classification of the course Comprehensive口 Fundamental Compulsory □ Elective √ Other口 (B) Course objectives and contents This course aims at introducing the latest tax system comprehensively and completely, detailing the various tax items and rates, taxpayer, tax object, tax aspects, tax deadline, tax sites, tax exemptions and penalties. Add itionally, it introduces the history and future of China's tax reform trends. Through this course, it will allow students to fully grasp our new tax system, and to understand the source of the financial tax revenue of our country Through"Seminar-style"teaching approach, it can better stimulate the students'interest to the theoretical tax laws, tax policies and their effects, as well as hot issues. It also can help cultivate the students'professional sensitivity The main contents of this course include the basic theory of tax system, the history of Chinese tax system, value-added tax, consumption tax, customs duty, corporate income tax personal income tax, property tax and other tax, industry and policy tax system, analysis of tax system reform in the future and Hong Kong and Macao tax. This course focuses on the study of various taxes in our country. The other part students mostly self-study (C)Textbooks and references(at least five) NO Author Title Publisher Y ear

Course Syllabus Course code ECON130156 Compiled date 2019/5/1 Course title (Chinese) 税法 Course title (English) Tax Law Credits 3 Total hours 3 Instructor Xu Ye Department School of Public Economics Semester 6 Contact email xuye@fudan.edu.cn Prerequisite courses Accounting, Finance (A)Classification of the course Comprehensive □ Fundamental □ Compulsory □ Elective √ Other □ (B) Course objectives and contents This course aims at introducing the latest tax system comprehensively and completely, detailing the various tax items and rates, taxpayer, tax object, tax aspects, tax deadline, tax sites, tax exemptions and penalties. Additionally, it introduces the history and future of China's tax reform trends. Through this course, it will allow students to fully grasp our new tax system, and to understand the source of the financial tax revenue of our country. Through "Seminar-style” teaching approach, it can better stimulate the students’ interest to the theoretical tax laws, tax policies and their effects, as well as hot issues. It also can help cultivate the students' professional sensitivity. The main contents of this course include the basic theory of tax system, the history of Chinese tax system, value-added tax, consumption tax, customs duty, corporate income tax, personal income tax, property tax and other tax, industry and policy tax system, analysis of tax system reform in the future and Hong Kong and Macao tax. This course focuses on the study of various taxes in our country. The other part students mostly self-study. (C)Textbooks and references (at least five) NO. Author Title Publisher Year

2018 Du li and xu ye Chinese tax system(sixth Fudan university Press 2011 2. Yang Bin Taxation( Second Edition) Science Press Chinese institute 2018 Tax law Economic science press of CPas Guo hanmin Five-step of seminar-style China University Teaching third Let the explore become the 5 Cai Dafeng teaching force -to promote the idea of undergraduate Fudan education forum seminar-style approach Tax law 2017 6Zhu Weiqun Higher Education Press ()Teaching arrangement and key points Chapter Ho Text/ Homework and title Contents and key points reference questions Understand the different Basic theory between tax revenue and tax/Du Li and Xu Ye. Consult and Chinese tax system comprehend the of the ta law. the constituent elements (sixth edition), Chapter change of the tax system and tax and classification of tax law system of our Hist one and chapter two and the tax system history country after the Du li and Xu yo characteristics of vaT Chinese tax system I comprehend the the latest policies of Value-added taxpayer, the tax rate of vaT 9 and the calculate of the tax three and more than/VAT after class and think several reality amount payable and notice problems VAT comprehend the relevant brings and the provisions of the export influence it has to Increase ebate of vAT and various fields preferent cles Grasp the concept, Finish the task ed after Excise tax 6 taxpayer, tax item and (sixth edition), Chapter class and think the tax rate of excise tax; th about and

1. Du Li and Xu Ye Chinese tax system (sixth edition) Fudan university Press 2018. 02 2. Yang Bin Taxation (Second Edition) Science Press 2011. 02 3. Chinese Institute of CPAs Tax law Economic Science Press 2018. 03 4. Guo Hanmin Five-step of seminar-style approach China University Teaching 2006. third issue 5. Cai Dafeng Let the explore become the teaching force - to promote the idea of undergraduate seminar-style approach Fudan Education Forum 2006. fourt h volu me, sixth issue 6 Zhu Weiqun Tax law Higher Education Press 2017. 12 (D)Teaching arrangement and key points Chapter title Ho ur Contents and key points Text/ reference Homework and questions Basic theory of the tax system and tax regime History 3 Understand the different between tax revenue and tax law, the constituent elements and classification of tax law and the tax system history Du Li and Xu Ye, Chinese tax system (sixth edition),Chapter one and chapter two Consult and comprehend the change of the tax system of our country after the libration after class Value-added tax 9 Grasp the VAT concept and types; understand the characteristics of VAT; grasp the contents, the taxpayer, the tax rate of VAT and the calculate of the tax amount payable; comprehend the relevant provisions of the export rebate of VAT and preferential tax policies Du Li and Xu Ye, Chinese tax system (sixth edition),Chapter three and more than thirty latest documents and notice of camp changed to increase Finish the task concerned and comprehend the latest policies of VAT after class and think several reality problems VAT brings and the influence it has to various fields Excise tax 6 Grasp the concept, characteristic, effect, taxpayer, tax item and the tax rate of excise tax; Du Li and Xu Ye, Chinese tax system (sixth edition),Chapter three Finish the task concerned after class and think about and

focus to grasp the comprehend the method of calculating tax problem of the and comprehend the tax current excise tax preference and collection in our country and management of excise reform trend in the future Comprehend and grasp Finish the task the characteristic. effect concerned after and classification of Du Li and Xu Ye, class Tariff 4 tariff determine basis of the (sixth edition),Chapter dutiable value of tariff three and grasp the calculation L of tax amount payable Comprehend the type of Finish the task personal income tax concerned after worldwide; comprehend the class and think taxpayer, the tax item, the about the biggest tax rate and provisions on Du Li and Xu Ye problem of the the tax payable; grasp the 8 calculation of tax payable (sixth edition ) Chapter tax in our country and comprehend tax and the thought of incentives. tax collection and reform in the future foreign income tax deduction of personal income tax Finish the task characteristic and effect of concerned after corporate income tax, comprehend the taxpayer, the relevant content corporate income tax, focus Du Li and Xu ye l of the special tay tax object and tax rate of adjustment and Corporate 6 to grasp the tax payable of Chinese tax system advance pricing corporate income tax, grasp / (sixth edition),Chapter arrangement and he dealing of the loss comprehend and emedy and comprehend the collect famous tax preferential tax and tax avoidance collection concerned anti-tax avoidance problem Comprehend the tax Du Li Do the exercises el object, taxpayer, tax rate after class of and tax and6 and the calculation of tax (sixth edition ), Chapter Chapter five payable of correspond ingfive propertv taxes experience of

focus to grasp the method of calculating tax and comprehend the tax preference and collection management of excise tax comprehend the problem of the current excise tax in our country and reform trend in the future Tariff 4 Comprehend and grasp the characteristic, effect and classification of tariff; grasp the determine basis of the dutiable value of tariff and grasp the calculation of tax amount payable Du Li and Xu Ye, Chinese tax system (sixth edition),Chapter three Finish the task concerned after class Personal Income Tax 8 Comprehend the type of personal income tax worldwide; comprehend the taxpayer, the tax item, the tax rate and provisions on the tax payable; grasp the calculation of tax payable and comprehend tax incentives, tax collection and management, the use of foreign income tax deduction of personal income tax Du Li and Xu Ye, Chinese tax system (sixth edition),Chapter four Finish the task concerned after class and think about the biggest problem of the personal income tax in our country and the thought of reform in the future Corporate income tax 6 Comprehend the characteristic and effect of corporate income tax; comprehend the taxpayer, tax object and tax rate of corporate income tax; focus to grasp the tax payable of corporate income tax; grasp the dealing of the loss remedy and comprehend the preferential tax and tax collection concerned Du Li and Xu Ye, Chinese tax system (sixth edition),Chapter four Finish the task concerned after class; comprehend the relevant content of the special tax adjustment and advance pricing arrangement and comprehend and collect famous tax avoidance and anti-tax avoidance problem Building tax, travel tax, land tax and other property 6 Comprehend the tax object, taxpayer, tax rate and the calculation of tax payable of corresponding taxes Du Li and Xu Ye, Chinese tax system (sixth edition),Chapter five Do the exercises after class of Chapter five; comprehend the experience of

taxes building tax in d ifferent countries around the world and analyze the tax building tax pilots Comprehend the tax Do the exercises tax, stamp object, taxpayer, tax rate after class of nd the calculat Du Li and Xu Ye maintenance payable of corresponding Chinese tax system think about the 6 taxes (sixth edition), Chapter problem of the construction stamp tax in our tax. contract d the tax and other future reform taxes proposa (1 rev iew the contents of Summarize the each chapter;(2)answer contents learned in the questions in the end the term, exchange Final review 3 atest reform dynamic in the field It tax (E)Grading Check forms Check in Midterm exam Final exam Exam form Open-book d Closed-book Other口 (F) Online sources The website of netork classroom and other websites related to the course are available for students, with auxiliary teaching material. The instructor who has set up the network classroom in the virtual campus, the modern technology education center or in the department's website should make the resources open to the students as more as possible The copy of the courseware of this course will hand out each student. Students can directly make notes on the paper board courseware in class. The teacher plans to make a course website in the next 1-2 years and the uniform resource locator will be announced when the time comes *If the course is provided by several instructors, please indicate the one responsible for the course

taxes building tax in different countries around the world and analyze the tax effect of building tax pilots Resource tax, stamp tax, urban maintenance and construction tax, contract tax and other taxes 6 Comprehend the tax object, taxpayer, tax rate and the calculation of tax payable of corresponding taxes Du Li and Xu Ye, Chinese tax system (sixth edition),Chapter six Do the exercises after class of Chapter sixand think about the problem of the stamp tax in our country and the future reform proposal Final review 3 (1)review the contents of each chapter; (2)answer the questions in the end of the term / Summarize the contents learned in the term, exchange and sort out the latest reform dynamic in the field of recent tax revenue (E) Grading Check Forms Check in 15% Homework 25% Midterm exam Final exam 60% Exam form Open-book □ Closed-book Other □ (F) Online sources (The website of network classroom and other websites related to the course are available for students, with auxiliary teaching material. The instructor who has set up the network classroom in the virtual campus, the modern technology education center or in the department's website should make the resources open to the students as more as possible.) The copy of the courseware of this course will hand out each student. Students can directly make notes on the paper board courseware in class.The teacher plans to make a course website in the next 1-2 years and the uniform resource locator will be announced when the time comes. *If the course is provided by several instructors, please indicate the one responsible for the course