《税务（F6）》-课程教学大纲.docxVIP

《税务（F6）》课程教学大纲 一、课程基本信息 课程代码课程名称：税务（F6） 英文名称：UK TAXATION 课程类别：专业课 学 时：65 学 分：4 适用对象: ACCA二年级学生 考核方式：考试 先修课程：F1-F5 二、课程简介 《税务（F6）》是高等院校会计学ACCA专业的必修课程，主要以英国税法为例，重点讲述英国当前税制及六大税种：个人所得税、国民保险税、资本利得税、企业所得税、增值税以及遗产税。本课程大约利用64课时，对六大税种涉及的税率、起征点、调整项、税收优惠、应纳税额等规定与计算进行详细阐述。本课程是ACCA系列课程重要组成部分，是日后从事相关实践工作必备知识，也是学习后续财务报告、审计鉴证以及高级税务等课程必须完成的先修课程。 F6 UK TAXATION is a prescribed course for college ACCA students，which is mainly about current UK Taxation system and the six major types of tax in UK: Individual Income Tax, National Insurance Contribution，Chargeable Gains Tax, Corporation Tax，Value-added Tax and Inheritance Tax. In this course, we will use about 64 class hours to explain in detail about the tax rates, allowances, adjustments, preferences, and tax payables involved in the six major taxes. This course is an important part of the series of ACCA courses. It is prerequisite for relevant practices in the job. It is also a prerequisite course for studying subsequent courses such as financial reporting, auditing and advanced taxation. 三、课程性质与教学目的 课程性质：专业必修课（会计学ACCA专业） 教学目的：本课程采用英文原版教材讲解，进行双语教学。旨在向学生全面、系统介绍英国税法基本理论和基本方法，重点讲述英国个人所得税、社会保险税、资本利得税、遗产税、企业所得税以及增值税等内容。使学生在全面了解英国税法基本理论和计算方法的基础上，理解税收的基本思想，以及在环境保护、公民就业、社会福利、社会公平等方面发挥的重要作用，并能将所学知识运用于税务实践中。为后续ACCA课程的学习打下坚实的基础，同时为参加ACCA全球考试做好准备。 四、教学内容及要求 Part A UK tax system Chapter 1 Introduction to the UK tax system 目的与要求：了解与掌握 1. The overall function and purpose of taxation in a modern economy. 2. Different types of taxes. 3. Principal sources of revenue law and practice. 4. Tax avoidance and tax evasion. 通过对中、美两国税制进行比较，加深对税收思想、经济作用的理解，理解我国当前税制优缺点，以及未来可能的改进方向。 教学内容 主要内容 THE UK TAX SYSTEM AND ITS ADMINISTRATION 1. The overall function and purpose of taxation in a modern economy a) Describe the purpose (economic, social etc) of taxation in a modern economy. b) Explain the difference between direct and indirect taxation. c) Identify the different types of capital and revenue tax. Principal sources of revenue law and practi