南台課程大綱
學年度 107學年第二學期 系所 會資系
課程名稱 稅務會計 班級 四技會資二乙
授課教師 方惠玲 點 閱 次 數 32
選修
選修
課程概述
以稅務法規為基礎,結合財務會計處理原則,認識稅務會計理論及其實務運用,並以行業別為經,以企業各項活動為緯,說明企業各項活動在稅務會計上該如何處理及因應。

課程目標
教學目標:使學生瞭解企業各項活動在稅務會計上該如何處理及因應。
在「知識」方面:瞭解租稅相關法規以及會計實務上之運用基礎。
在「技能」方面:培養在會計處理上與租稅相關事務之能力及需注意之相關法令規範。
在「態度」方面:理解身為帳務處理專業人員應有之思路及面對稅務法令規範之處理態度。
在「其它」方面:能了解租稅法規與會計結合之運用,並培養學生對稅務會計之興趣。
課程大綱
一、甚麼是稅務會計:介紹稅務會計之範疇、架構、性質、適用對象以及帳簿憑證設置。
二、服務業稅務會計:有關服務業收入及費用之稅法規定與會計處理,以及稅務申報實務。
三、買賣業稅務會計:有關買賣業收入及成本之稅法規定與會計處理,以及稅務申報實務。
四、製造業稅務會計:有關製造業收入及成本之稅法規定與會計處理,以及稅務申報實務。
五、營業稅、扣繳暫繳與未分配盈餘之處理作業及申報實務。
六、企業各項活動之稅法規定與會計處理,以及財稅差異處理原則。
七、跨國多角貿易交易之稅務會計。
八、綜合釋例申報實務與解說
英文大綱
1. What is Tax Accounting: Introduce the scope, structure, nature, applicable objects and book voucher settings of tax accounting.
Second, the service industry tax accounting: tax law provisions and accounting treatment of income and expenses of the service industry, as well as tax reporting practices.
Third, the trading industry tax accounting: the tax law provisions and accounting treatment of income and costs of the trading industry, as well as tax reporting practices.
Fourth, manufacturing tax accounting: tax law provisions and accounting treatment of manufacturing income and costs, as well as tax reporting practices.
V. Business tax, withholding of temporary and undistributed surplus processing operations and reporting practices.
6. The tax law provisions and accounting treatments of various activities of the enterprise, as well as the principles for dealing with differences in fiscal and taxation.
7. Tax accounting for multinational multi-angle trade transactions.
Eight, comprehensive interpretation of the practice and explanation
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