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

稅法是對於私人的財產的收益或所有權變動等行為課稅,規範私人財產權的最重要法律乃是民法,故民法是稅法認定法律關係的重要法源,本課程主要探討個人財產在無償移轉(繼承或贈與)時所涉及到的課稅問題。
Taxation always base on the income or ownership changes caused by private property. The most important law regulating private property rights is civil law. Therefore, civil law is an important source of legal for tax law. This course focuses on the taxation issues involved in the gratuitously transfer of personal property (inheritance or gift).

課程學習目標 Course Objectives

  • 認識民法與稅法之關係
  • 瞭解民法在稅法上的運用
  • 認識遺產及贈與稅法的內容
  • 課程進度 Progress Description

    進度說明 Progress Description
    1民法與稅法的關係
    2遺產及贈與稅的理論基礎
    3遺產及贈與稅法基本原理原則
    4遺產及贈與稅法基本原理原則
    5遺產及贈與稅法基本原理原則
    6遺產及贈與稅法基本原理原則
    7遺產稅的課稅實務
    8遺產稅的課稅實務
    9期中考
    10遺產稅的課稅實務
    11贈與稅的課稅實務
    12贈與稅的課稅實務
    13遺產及贈與稅的申報
    14遺產及贈與稅的申報
    15遺產及贈與稅的繳納
    16遺產及贈與稅的繳納
    17遺產及贈與稅的罰則
    18期末考
     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:
    • 就業與經濟成長 (Decent work and Economic growth)
    • 減少不平衡 (Reduced Inequalities)

    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? 否
    Is there any industry specialist invited in this course? How many times? No
    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? 否
    Is this course recognized as an academic ethics course? In the course how many hours are regarding academic ethics topics? No
    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