《税务筹划》课程教学大纲.pdfVIP

课程编号： 086313 课程名称： 税务筹划 目 录 一、课程定位 ··························································································406 （一）课程性质·················································································406 （二）课程在人才培养过程中的作用······················································406 （三）本课程与其他课程的关系····························································406 二、教学目标 ··························································································406 （一）知识目标·················································································406 （二）能力目标·················································································407 （三）素质目标·················································································407 三、教学中应注意的问题···········································································407 四、教学课时分配表·················································································408 五、考核方法 ··························································································408 六、教学内容 ··························································································409 第一章 税收基础理论········································································409 第一节 税收的内涵409 第二节 税收的形式特征 409 第三节 税制基本要素 410 第四节 税收的基本类型 411 第二章 税务筹划导论········································································412 第一节 税务筹划的内涵 412 第二节 税务筹划的影响因素 413 第三章 税务筹划方案设计··································································413 第一节 税务筹划方案设计基础 414 第二节 税务筹划方案设计思路 415 第三节 税务筹划方案设计的流程 415 第四节 税务筹划方案设计的基本方法 416 第五节 税务筹划的风险控制 417 第四章 经营活动中的税务筹划····························································418 第一节 采购活动中的税务筹划 418 第二节 生产活动中的税务筹划 419