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'stax 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）
*在线课程名称 | China'stax system | ||
*开课学校/企业 | JiangxiUniversity of Finance and Economics | 授课对象 | Studentsand social learners |
计划开课时间 | January2021 | 授课语言 | Chinese |
预计开课周数 | 16 | 每周投入小时 | 3-5hours |
视频个数 | 52 | *视频总时长 | 420minutes |
*课程所属专业 | Taxationmajor | ||
*先修要求 | Itis suggested to study accounting or financial management firstly | ||
*课程简介 | China'stax system is a professional course with theoretical, policy andpractical characteristics. It is the core professional course offinance and taxation major in Colleges and universities. It isalso a professional basic course for accounting, financialmanagement and other economic management majors. Besides, it isalso applicable to the majority of social learners who areinterested in finance, taxation and accounting. Thiscourse systematically introduces the basic principles, theoriesand calculation methods of China's tax system. This course has 8lectures and 52 fragmented knowledge points, coveringintroduction to tax, value-added tax, consumption tax,enterprise income tax, personal income tax, tariff, landvalue-added tax, real estate tax, etc. Students will be able tounderstand the basic situation of China's tax system and masterthe calculation method of tax payable of major taxes. Inaddition to the exquisite and relaxed video teaching, the courseis also equipped with PPT courseware with detailed content, unittests , so that you can learn the basic principles of China'stax system offline. | ||
*课程封面图 |
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*课程大纲 | PartOne:Introduction to The Course Section1 Tax System Overview Section2 Classification of Taxes Section3 Elements of a Tax System Section4 tax administration system Section5 Course and Achievements of China's Tax System Reform UnitTest PartTwo: Value Added Tax(VAT) Section1 Overview of VAT Section2 General Provisions on the Scope of VAT Section3 Special Provisions on the Scope of VAT Section4 VAT Taxpayers and Tax Rates Section5 Determination of Output Tax by the General Tax ComputationMethod Section6 Time at which a liability to VAT arises Section7 Determination of Sales Revenue of Special Sales Section8 Determination of Input Tax by the General Tax Method VATUnit Test PartThree: Consumption Tax Section1 Characteristics and Scope of Consumption Tax Section2 The link of Consumption Tax Section3 Tax Rate of Consumption Tax Section4 Calculation of Tax Payable ConsumptionTax Unit Test PartFour: Tariff Section1 Overview of Tariff Section2 On the Sufficient Processing Criteria for Origin Determination Section3 Tax Payer and Tax Object Section4 Dutiable Value of Tariff Section5 Calculation of Tax Payable of Tariff TariffUnit Test PartFive: Enterprise Income Tax Section1 Basic Principles of Enterprise Income Tax Section2 Taxpayers, Taxable Income and Tax Rates of Enterprise IncomeTax Section3 Determination of Taxable Income (I) Section4 Determination of Taxable Income (II) Section5 Determination of Taxable Income (III) Section6 Determination of Taxable Income (IV) Section7 Determination of Taxable Income (V) Section8 Preferential Tax Policies of Enterprise Income Tax (I) Section9 Preferential Tax Policies of Enterprise Income Tax (II) Section10 Calculation and Collection Management of Taxable EnterpriseIncome EnterpriseIncome Tax Unit Test PartSix:Personal Income Tax Section1 Overview of Individual Income Tax and Taxpayers Section2 Items Subject to Individual Income Tax Section3 Individual Income Tax Rates Section4 Comprehensive Income Subject to Individual Income Tax Section5 Itemized Income Subject to Individual Income Tax Section6 Calculation of Tax Payable on One-time Annual Bonus Section7 Preferential Policies and Collection Administration onIndividual Income Tax IndividualIncome Tax Unit Test PartSeven: Land Appreciation Tax Section1 Overview of Land Appreciation Tax Section2 Calculation of the Amount of Land Appreciation Tax Payable LandAppreciation Tax Unit Test PartEight: Other Taxes Section1 City Maintenance and Construction Tax Section2 Stamp Tax Section3 Resource tax Section4 Vehicle and Vessel Tax Section5 Vehicle Purchase Tax Section6 Urban Land Use Tax Section7 Property Tax Section8 Cultivated Land Occupation Tax Section9 Deed Tax Section10 Environmental Protection Tax OtherTaxes Unit Test | ||
