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

  • 認識民法與稅法的關係
  • 認識遺產及贈與稅法的內容
  • 學習遺產及贈與稅法在實務上的應用

    • 課程進度 Progress Description

    進度說明 Progress Description
    1民法及稅法的關聯性
    2遺產及贈與稅法的理論基礎
    3遺產及贈與稅的課稅範圍
    4遺產及贈與稅的納稅義務人
    5遺產及贈與稅的課稅標的
    6信託架構下的遺產及贈與稅
    7遺產稅的計算
    8遺產稅的計算
    9期中考
    10贈與稅的計算
    11贈與稅的計算
    12遺產及贈與稅的申報
    13遺產及贈與稅的申報
    14遺產及贈與稅的繳納
    15遺產及贈與稅的繳納
    16遺產及贈與稅的繳納
    17遺產及贈與稅法的罰則
    18期未考
    　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:
    • 消除貧窮 (No poverty)
    • 就業與經濟成長 (Decent work and Economic growth)
    • 減少不平衡 (Reduced Inequalities)
    • 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? 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