附件18：国际版慕课：“中国税制”China's tax system
附件18：国际版慕课：“中国税制”China's tax system
“中国税制”国际版慕课2021年在“学堂在线”平台上线开课
课程信息表（英文）
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*在线课程名称 |
China's tax system |
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*开课学校/企业 |
Jiangxi University of Finance and Economics |
授课对象 |
Students and social learners |
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计划开课时间 |
January 2021 |
授课语言 |
Chinese |
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预计开课周数 |
16 |
每周投入小时 |
3-5 hours |
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视频个数 |
52 |
*视频总时长 |
420 minutes |
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*课程所属专业 |
Taxation major |
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*先修要求 |
It is suggested to study accounting or financial management firstly |
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*课程简介 |
China's tax system is a professional course with theoretical, policy and practical characteristics. It is the core professional course of finance and taxation major in Colleges and universities. It is also a professional basic course for accounting, financial management and other economic management majors. Besides, it is also applicable to the majority of social learners who are interested in finance, taxation and accounting. This course systematically introduces the basic principles, theories and calculation methods of China's tax system. This course has 8 lectures and 52 fragmented knowledge points, covering introduction to tax, value-added tax, consumption tax, enterprise income tax, personal income tax, tariff, land value-added tax, real estate tax, etc. Students will be able to understand the basic situation of China's tax system and master the calculation method of tax payable of major taxes. In addition to the exquisite and relaxed video teaching, the course is also equipped with PPT courseware with detailed content, unit tests , so that you can learn the basic principles of China's tax system offline. |
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*课程封面图 |
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*课程大纲 |
Part One:Introduction to The Course Section 1 Tax System Overview Section 2 Classification of Taxes Section 3 Elements of a Tax System Section 4 tax administration system Section 5 Course and Achievements of China's Tax System Reform Unit Test Part Two: Value Added Tax(VAT) Section 1 Overview of VAT Section 2 General Provisions on the Scope of VAT Section 3 Special Provisions on the Scope of VAT Section 4 VAT Taxpayers and Tax Rates Section 5 Determination of Output Tax by the General Tax Computation Method Section 6 Time at which a liability to VAT arises Section 7 Determination of Sales Revenue of Special Sales Section 8 Determination of Input Tax by the General Tax Method VAT Unit Test Part Three: Consumption Tax Section 1 Characteristics and Scope of Consumption Tax Section 2 The link of Consumption Tax Section 3 Tax Rate of Consumption Tax Section 4 Calculation of Tax Payable Consumption Tax Unit Test Part Four: Tariff Section 1 Overview of Tariff Section 2 On the Sufficient Processing Criteria for Origin Determination Section 3 Tax Payer and Tax Object Section 4 Dutiable Value of Tariff Section 5 Calculation of Tax Payable of Tariff Tariff Unit Test Part Five: Enterprise Income Tax Section 1 Basic Principles of Enterprise Income Tax Section 2 Taxpayers, Taxable Income and Tax Rates of Enterprise Income Tax Section 3 Determination of Taxable Income (I) Section 4 Determination of Taxable Income (II) Section 5 Determination of Taxable Income (III) Section 6 Determination of Taxable Income (IV) Section 7 Determination of Taxable Income (V) Section 8 Preferential Tax Policies of Enterprise Income Tax (I) Section 9 Preferential Tax Policies of Enterprise Income Tax (II) Section 10 Calculation and Collection Management of Taxable Enterprise Income Enterprise Income Tax Unit Test Part Six:Personal Income Tax Section 1 Overview of Individual Income Tax and Taxpayers Section 2 Items Subject to Individual Income Tax Section 3 Individual Income Tax Rates Section 4 Comprehensive Income Subject to Individual Income Tax Section 5 Itemized Income Subject to Individual Income Tax Section 6 Calculation of Tax Payable on One-time Annual Bonus Section 7 Preferential Policies and Collection Administration on Individual Income Tax Individual Income Tax Unit Test Part Seven: Land Appreciation Tax Section 1 Overview of Land Appreciation Tax Section 2 Calculation of the Amount of Land Appreciation Tax Payable Land Appreciation Tax Unit Test Part Eight: Other Taxes Section 1 City Maintenance and Construction Tax Section 2 Stamp Tax Section 3 Resource tax Section 4 Vehicle and Vessel Tax Section 5 Vehicle Purchase Tax Section 6 Urban Land Use Tax Section 7 Property Tax Section 8 Cultivated Land Occupation Tax Section 9 Deed Tax Section 10 Environmental Protection Tax Other Taxes Unit Test
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