税收概述教学课件电子教案全套课件.pptx

Chapter 1An Introduction to Taxation Learning Objectives? Discuss the history of taxation? Differentiate between three types of tax rate structures? Describe the various types of taxes? Discuss what constitutes a “good” tax structure?Describe the tax entities in the federal income tax system Learning Objectives? Identify the various tax law sources and understand their implications for tax practice? Describe the legislative process for the enactment of the tax law? Describe administrative procedures under the tax law? Describe the components of a tax practice and understand importance of rese