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

本課程採講授之方式,講解稅法之基礎理論,導引同學逐步暸解稅法基礎理論,俾建立同學以正確之法律概念,理解稅法規定。另採實例或問題個案探討方式,增加同學參與感、提高其學習興趣,以達學以致用之目標。
This course adopts the way of teaching, explains the basic theory of tax law, guides students to gradually understand the basic theory of tax law, so as to establish students with correct legal concepts and understand the provisions of tax law. Another way of discussing examples or problem cases is to increase the sense of participation and interest of students in order to achieve the goal of learning.

課程學習目標 Course Objectives

  • 稅法基礎知識
  • 稅法思維方式
  • 稅法於生活實例之運用
  • 課程進度 Progress Description

    進度說明 Progress Description
    19/13 尚未開學
    29/20 中秋節放假
    39/27 課程說明及稅捐法體系總覽
    410/4 稅捐
    510/11 國慶日放假
    610/18 非稅公課
    710/25 非稅公課
    811/1 稅捐的種類及課稅目的
    911/8 出席「夫妻財產制與稅捐法研討會」
    1011/15 稅捐主體、稅捐客體
    1111/22 稅基、稅率
    1211/29 稅捐優惠
    1312/6 稅法法源與解釋方法
    1412/13 稅捐規避
    1512/20 課稅的基本原則
    1612/27 課稅的基本原則
    171/3 期末考
    181/10 期末考考題解答
     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:
    • 消除貧窮 (No poverty)
    • 教育品質 (Quality Education)
    • 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