南台課程大綱
學年度 108學年第一學期 系所 會資系
課程名稱 租稅申報實務 班級 四技會資二甲
授課教師 侯淑惠 點 閱 次 數 13
選修
必修
課程概述
1、介紹綜合所得稅、營業稅及營利事業所得稅之申報實務。
2、講授上述三種主要租稅之申報程序,以及實務上之操作。
3、講授上述三種主要租稅之申報書表之填寫方法及注意事項。
4、介紹記帳士考試。
課程目標
課程大綱
Outline)
1、綜合所得稅申報實務(一):綜合所得稅之課徵範圍及所得類別。
2、綜合所得稅申報實務(二):綜合所得之計算、結算申報及稽徵程序。
3、營利事業所得稅申報實務(一):介紹營利事業所得稅之課徵範圍及暫繳申報。
4、營利事業所得稅申報實務(二):介紹營利事業所得稅之結算申報、決算申報及清算申報。
5、營利事業所得稅申報實務(三):介紹營利事業所得稅之兩稅合一及未分配盈餘申報。
6、營利事業所得稅申報實務(四):介紹營利事業所得稅之股東可扣抵稅額帳戶。
7、營業稅申報實務(一):介紹營業稅之課徵範圍及統一發票之使用、扣繳暫繳與未分配盈餘之處理作業及申報實務。
8、營業稅申報實務(二):介紹營業稅之憑證管理及營業人身份變更。
9、營業稅申報實務(三):介紹營業稅之銷售額認定、申報、扣抵與退稅。
英文大綱
1. Comprehensive income tax return practice (1): The scope of the comprehensive income tax and the type of income.
2. Comprehensive income tax return practice (2): calculation of comprehensive income, settlement declaration and collection procedures.
3. Practice of income tax application for profit-making business (1): Introduce the scope of the income tax for the profit-making business and the provisional application.
4. Practice of income tax application for profit-making business (2): Introduce the settlement report, final settlement report and liquidation report of the profit-making business income tax.
5. Practice of income tax application for profit-making business (3): Introduce the two-in-one tax and undistributed surplus declaration of income tax for profit-making business.
6. Profit-seeking income tax return practice (4): The shareholder of the profit-making business income tax can be deducted from the tax account.
7. Business tax reporting practice (1): Introduce the scope of business tax and the use of unified invoices, withholding the processing of temporary and undistributed surpluses and reporting practices.
8. Business tax declaration practice (2): Introduce the certificate management of business tax and the change of business person's identity.
9. Business tax reporting practice (3): Introduce sales tax recognition, reporting, deduction and tax refund for business tax.
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