《Taxation》课程教学大纲2.docx

OverseasChineseCollege–CourseSyllabusPagePAGE1ofNUMPAGES8

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CapitalUniversityofEconomicsandBusiness

OverseasChineseCollege

CourseSyllabus

YearandSemester

Spring(Freshman)

CourseName

Taxation

CourseCode

FA103

CourseType

?GeneralEducation(Required)?GeneralEducation(Elective)

?ProfessionalCourse(Required)?ProfessionalCourse(Elective)

?BasicDisciplinaryCourse

CourseCredits

4

CourseHours

64

Prerequisites

FA101(PrinciplesofAccounting)

Instructor

ContactInformation

OfficeHour

LearningCentre

Grade/Section

CourseTime/Place

Textbook

Teachingnotespreparedbyinstructorforthiscourse

ReferenceBook

Taxation(UK),KaplanPublishing.

Taxation(UK),BPPPublishingLimited,AldineHouse,AldinePlaceLondonW128AW.

CourseDescription

ThiscourseusesanintegratedapproachtogiveabriefintroductionoftheknowledgeandunderstandingoftheUKtaxationsystemanditsapplicationinthecontextoftheprofessionalregulatoryframework.

Itinvolvesincometax,corporationtax,nationalinsurancecontributions,chargeablegainstax,inheritancetaxandvalueaddedtax.Italsocoverstheidentificationandexplanationoftheobligationsoftaxpayersand/ortheiragentsandtheimplicationsofnon-compliance.ItisdesignedtoprovidestudentswithameaningfulbasicintroductionoftheUKtaxationsystem,tohelpthemunderstandandapplytaxationknowledgetodeveloplifelongskillsinallcountries.

StudentLearningObjectives

Aftercompletingthiscourse,studentswillbeableto:

Knowledge:

?Describethepurpose(economic,socialetc)oftaxationinamoderneconomy

?Explainthedifferenceamongdifferenttypesoftax

?Computeandexplainthetreatmentofcapitalgainslosses

?Illustrateandcomputenationalinsurancecontributionspayable

?Demonstratethemeaningoftransferofvalue,chargeabletransferandpotentiallyexempttransferoninheritancetax

?Und