Objectives and Requirements:

Through the course study, it can make students proceeding to understand taxation accounting theories with application systematically. To the teachers, we request that they should combine teaching together with the theories fulfillment, at the same time, to the students; we request that they should accept the expertly ex- period accounting and taxation revenue foundation knowledge.

Contents:

Introduction, The principle and accounts handle of added value tax, The principle and accounts handle of consume tax, The principle and accounts handle of business tax, The principle and accounts handle of resources tax, The principle and accounts handle of enterprise income tax.

The principle and accounts handle of foreign company investment enterprise and foreign enterprise income tax, The principle and accounts handle of personal income tax, The principle and accounts handle of land increment tax, The principle and accounts handle of stamp tax and house property tax, The principle and accounts handle of car ship usage tax and vehicle purchases tax, The principle and accounts handle of land usage tax and contract tax, The principle and accounts handle of city maintenance developments tax and educate affixture fee and The principle and accounts handle of tariff.

Credits: 2

Prerequisite Course(s): Taxation