基本素養 Basic Literacy

法學素養
Knowledge of Law
公民素養
Knowledge of Citizenship
人文素養
Knowledge of Humanities
語文素養
Knowledge of Languages
科際整合素養
Knowledge of Interdisciplinary Studies

核心能力 Competence

基礎的法學素養與論證能力
Basic Knowledge of Law and the Ability of Reasoning
縮短理論與實務差距的能力
To Shorten the Gap between Theories and Practices
兼顧法倫理學的能力
Ability to Take into Account Legal Ethics
同時具備跨領域的能力
Ability to Conduct Interdisciplinary Studies

課程概述 Course Description

本課程以稅捐實體法(稅捐債權債務關係)、稅捐程序法(稽徵程序)以及稅捐救濟法為主。上課方式除了講述相關內容外,同時輔以實務案例,使同學瞭解稅捐稽徵程序及其法律問題,釐清實體法與程序法的交錯問題,建立體系性及邏輯性的稅法概念。
This course focuses on the tax entity law (tax relation of debtor and creditor), tax procedure law (collection procedure) and tax relief law. In addition to the relevant content, the class method is complemented with practical cases to enable students to understand the tax collection process and its legal issues, clarify the interlaced issues of substantive law and procedural law, and establish systematic and logical concepts of tax law.

課程學習目標 Course Objectives

  • 稅捐實體法
  • 稅捐程序法
  • 稅捐救濟法
  • 課程進度 Progress Description

    進度說明 Progress Description
    13/5 課程說明及學術倫理講解
    23/12 稅捐債權債務關係
    33/19 稅捐債權債務關係
    43/26 稅捐債權債務關係、分配報告題目及順序
    54/2 放假
    64/9 稅捐稽徵程序:事實調查
    74/16 稅捐稽徵程序:事實調查
    84/23 稅捐稽徵程序:稅捐核定
    94/30 稅捐稽徵程序:稅捐核定
    105/7 稅捐稽徵程序:稅捐徵收
    115/14 稅捐行政救濟
    125/21 稅捐行政訴訟
    135/28 學生報告及評析
    146/4 學生報告及評析
    156/11 學生報告及評析
    166/18 學生報告及評析
    176/25 放假
    187/2 全校課程調整
     以上每週進度教師可依上課情況做適度調整。The schedule may be subject to change.

    課程是否與永續發展目標相關調查
    Survey of the conntent relevant to SDGs

    本課程與SDGs相關項目如下:
    This course is relevant to these items of SDGs as following:
    • 教育品質 (Quality Education)
    • 和平與正義制度 (Peace justice and strong institutions)

    有關課程其他調查 Other Surveys of Courses

    1.本課程是否規劃業界教師參與教學或演講? 是,約 1 次
    Is there any industry specialist invited in this course? How many times? Yes, about 1 times.
    2.本課程是否規劃含校外實習(並非參訪)? 否
    Are there any internships involved in the course? How many hours? No
    3.本課程是否可歸認為學術倫理課程? 是,含學術倫理課程 2 小時
    Is this course recognized as an academic ethics course? In the course how many hours are regarding academic ethics topics? Yes, about 2 hours
    4.本課程是否屬進入社區實踐課程? 否
    Is this course recognized as a Community engagement and Service learning course? Which community will be engaged? No