财政与税务系课程介绍(中英对照)

《财政与税务系课程介绍(中英对照)》由会员分享，可在线阅读，更多相关《财政与税务系课程介绍(中英对照)（29页珍藏版）》请在装配图网上搜索。

1、财政与税务系课程简介（中英对照）序 号：1课程编码：17001030、17001020课程名称：财政学学 分：3周 学 时：3开课系部：财政与税务系预修课程：微观经济学修读对象：本科生课程简介：本课程重要讲授财政学的基本理论、基本知识和基本管理技能，以财政支出和财政收入为核心。重要内容涉及：财政的概念、财政职能、财政支出的规模和构造、财政收入的规模和构造、税收原理、国债原理、国债规模与国债市场、国家预算管理体制、财政赤字、财政政策和开放经济下的财政问题。通过教学，使学生掌握财政学的基本原理和理论，为其他专业课的学习打下基本。 拟用教材：财政学，陈共编著，中国人民大学出版社，3月第四版参照教材：

2、财政学教程，聂庆轶、陈业俊编著，立信会计出版社，12月第二版Course Code：17001030、17001020Course Name：Public FinanceCredit：3 creditsLesson Hours：3h per weekDepartment： Finance & Taxation DepartmentAnterior Course：MicroeconomicsObjective Students：Undergraduate StudentsSummary of the Course:The course introduces the basic theory, k

3、nowledge and managing skill, in which the public expenditure and revenue is the kernel. It mainly includes the concept and functions of public finance, the scale and structure of public expenditure and revenue, basic theory of taxation, basic theory and scale of national debt, national debt market,

4、managerial system of national budget, fiscal deficit, fiscal policy and fiscal issues in the open economy. The course aims to help students learn the basic theory of public finance so as to build good base of future relevant course learning.Teaching Material: Public Finance by Chen Gong, Remin Unive

5、rsity of China Press，fourth edition，March, Reference: A course of Public Finance by Nie Qingyi and Chen Yejun, Lixin Accounting Press，second edition, Dec 序 号：2课程编码：1700课程名称：税收学学 分：2周 学 时：2开课系部：财政与税务系预修课程：微观经济学、宏观经济学、财政学修读对象：本科生课程简介：本课程重要讲授税收的基本原理和国内现行税收制度概况。重要内容涉及：税收的概念、税收本质，税收职能，税收原则，税收收入规模，税收承当的分派

6、，税负转嫁与归宿，税制构造，税收制度设计，税法基本原理及构成要素，流转课税，所得课税，财产课税和其她课税的立法根据等内容。通过教学，使学生掌握税收学的基本理论知识，为后续的专业学习打下基本。拟用教材：税收学，胡怡建编著，上海财经大学出版社，3月第二版参照教材：税收学，许建国、薛钢编著，经济科学出版社，8月第一版Course Code：1700Course Name：TaxationCredit：2 credits Lesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Microeconom

7、ics、Macroeconomics、Public FinanceObjective Students：Undergraduate StudentsSummary of the Course:The course introduces the basic principles of taxation and the summary of Chinese tax system. It includes the concepts of tax, functions of tax, principles of tax, revenues scale of tax, the shifting and

8、allocation of tax burden, structure of tax system, the design of tax system, the basic theory of taxation law, the main elements of taxation laws such as turnover tax, income tax, property tax and so on. The course aims to help students to learn the basic theory knowledge of taxation so as to build

9、good base of future relevant course learning.Teaching Material: Taxation by Hu Yijian, Shanghai University of Finance and Economy, second edition, March Reference: Taxation by Xu Jianguo and Sun Gang, Economic Science Press, first edition, Aug 序 号：3课程编码：17004040、17004020课程名称：税法学 分：4周 学 时：4开课系部：财政与税务

10、系预修课程：财政学、税收学、财务会计修读对象：本科生课程简介：本课程是在掌握财税基本理论的基本上所开设的一门有关税收实务的专业主干课程，重要讲授国内现行税法体系以及各税种税法要素的法律规定。重要内容涉及：税法概论、增值税法、消费税法、营业税法、关税法、公司所得税法、外商投资公司和外国公司所得税法、个人所得税法等。通过教学，使学生掌握国内现行主体税种应纳税款的计算、申报等基本知识和基本技能。 拟用教材：税法，中国注册会计师协会编著，中国财政经济出版社，每年新版参照教材：税法，王瑶编著，立信会计出版社，1月第二版Course Code：17004040、17004020Course Name：Ta

11、xation LawsCredit：4 creditsLesson Hours：4h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Public Finance、Taxation、Financial AccountingObjective Students：Undergraduate StudentsSummary of the Course:The course mainly introduces the current system of Chinese taxation laws and the legal

12、 regulations of the essential factors of every tax. It includes introduction of taxation laws, value added tax law, consumption tax law, business tax law, tariff law, enterprise income tax law, foreign enterprise income tax law, individual income tax law and so on. The course aims to make students l

13、earn Chinas current tax law system, basic knowledge and skills of tax calculating and payment of main-body taxes so as to build good base of future relevant course learning.Teaching Material：Taxation Laws, the appointed CPA test reference book, China Finance and Economy Press, new edition of every y

14、earReference：Taxation Laws by Wang Yao, Lixin Accounting Press, second edition, Jan 序 号：4课程编码：17010020课程名称：外国税收文献选读（双语）学 分：2周 学 时：2开课系部：财政与税务系预修课程：财政学、税收学修读对象：本科生课程简介：本课程作为一门选读性质的课程，重要是从某些外文原版的教材、报刊及外国权威的官方税收网站上摘录某些税收文献，汇编成册供学生学习。重要内容涉及：西方国家有关税收学的基本原理和理论、西方税收思想的演变、某些重要发达国家的税收制度和征收管理制度概况、世界性税制改革趋势等。通

15、过教学，使学生在掌握专业英语的基本词汇、句式的基本上提高对外文原版文献的阅读理解能力，强化对有关专业知识的理解和掌握。拟用教材：自编讲义参照教材：待定Course Code：17010020Course Name：Selected Readings of Foreign Taxation (Bilingual)Credit：2 creditsLesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Public Finance、TaxationObjective Students：Underg

16、raduate StudentsSummary of the Course:The course, as selected readings, is made up of some tax readings excerpted from original books, newspaper, magazines, government websites and so on. It includes the basic tax theory of western countries, the developing of western tax thinking, the review of tax

17、 system and tax collection of some developed countries, the trend of global tax reforms, etc. The course aims to help students learn the English words and sentences of tax, then improve the reading comprehension ability of foreign original edition as well as the master of relevant tax knowledge.Teac

18、hing Material: self-edited teaching materialsReference: undetermined序 号：5课程编码：17007040课程名称：税务代理理论与实务学 分：4周 学 时：4开课系部：财政与税务系预修课程：税收学、税法、财务会计修读对象：本科生课程简介：本课程重要讲授税务代理的基本理论、基本知识和基本技能。重要内容涉及代理理论和代理实务两部分，前者重要简介税务代理的特性、原则、产生与发展、代理的范畴与形式、代理的法律关系与法律责任；后者重要简介代理税务登记；代理发票领购与审查；建账建制代理记账；代理纳税审查；代理税务行政复议；代理涉税文书制作等

19、。通过教学，使学生掌握税务代理的基本理论、基本知识和基本技能。拟用教材：税务代理实务，中国注册税务师统考指定辅导教材编写组编著，中国税务出版社，每年新版参照教材：税务代理，贺志东编著，清华大学出版社，3月第一版Course Code：17007040Course Name：Theory and Practice of Tax AgencyCredit：4 credits Lesson Hours：4h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Taxation、Taxation Laws、Financial

20、AccountingObjective Students：Undergraduate StudentsSummary of the Course:The course mainly introduces the basic theory, knowledge and skills of tax agent. It includes agent theory and agent practice. The former includes the character, principle, history, law relations of tax agent. The latter includ

21、es agent of tax registration, invoice buying and auditing, tax accounting, tax checking, administrative reconsider and tax-related wring. The course aims to help the students learn the basic knowledge and skills of tax agent so as to build good base of future working.Teaching Material：Practice of Ta

22、x Agency by appointed reference book writing team of CPT test, new edition of every yearReference：Tax Agency by He Zhidong, Qinghua University Press, first edition, March, 序 号：6课程编码：1701课程名称：比较税制学 分：2周 学 时：2开课系部：财政与税务系预修课程：税收学、税法修读对象：本科生课程简介：本课程重要以发达国家和发展中国家比较为主线，比较研究各国的有关税收理论、制度和政策，重要内容涉及：税制理论比较、税制

23、构造比较、增值税的比较、消费税的比较、个人所得税的比较、公司所得税的比较、社会保障税的比较、财产税的比较、税收承当的比较等。通过教学，使学生掌握世界各国税制建立和改革完善的共同点以及各国的特殊之处，为国内税制建设提供可资借鉴之处。拟用教材：比较税制，王乔、席卫群编著，复旦大学出版社，9月第一版参照教材：国际税收制度法规和管理措施的比较研究，杨斌编著，中国税务出版社，7月第一版Course Code：1701Course Name：Comparative Tax SystemCredit：2 credits Lesson Hours：2h per weekDepartment：Finance &

24、 Taxation DepartmentAnterior Course：Taxation、Taxation LawsObjective Students：Undergraduate StudentsSummary of the Course:The course mainly introduces the tax theory, system and policy of different countries by comparing developed countries and developing countries. It includes comparative tax system

25、 theory, comparative tax system structure, comparative value added tax, comparative consumption tax, comparative individual income tax, comparative corporate income tax, comparative property tax and comparative tax burden. The course aims to help students learn the same and different tax systems of

26、main countries and afford some lessons for our tax system reformation.Teaching Material: Comparative Tax System by Wang Qiao and Xi Weiqun, Fudan University Press, first edition, Sep Reference: Comparative research on international tax system, laws and management ways by Yang Bing, Chinese Taxation

27、Press, first edition, July 序 号：7课程编码：17005040课程名称：国际税收（双语）学 分：4周 学 时：4开课系部：财政与税务系预修课程：税收学、税法修读对象：本科生课程简介：本课程讲授国际税收理论知识和某些实务操作措施，重要内容涉及：国际税收的概念、国际税收与国内税收及涉外税收的区别、两种税收管辖权、国际反复征税及其解决措施、国际逃税与国际反逃税、国际避税与反避税、国际税收协定、商品课税的国际税收问题、国际税收的发展趋势等。通过教学，使学生掌握国际税收的基本原理、理论与国际税收实务中的某些具体措施。拟用教材：Fundamentals of Internati

28、onal Taxation(second edition)国际税收基本（第二版），美Brian J.Arnold Michael J.Mclntyre 编著，中国税务出版社，2月第一版参照教材：国际税收，朱青编著，中国人民大学出版社，2月第二版Course Code：17005040Course Name：International Taxation (Bilingual)Credit：4 credits Lesson Hours：4h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Taxation 、Taxat

29、ion LawsObjective Students：Undergraduate StudentsSummary of the Course:The course introduces the basic theory and some practice of international taxation. It mainly includes the concepts of international taxation, two tax jurisdictions, the double taxation and its resolutions, international tax avoi

30、dance and anti-avoidance, international tax evasion and anti-evasion, international tax agreements, international tax affairs of goods taxation and the future developing trends of international taxation. The course aims to help students learn the basic theory and practice of international taxation.T

31、eaching Material：Fundamentals of International Taxation (second edition) by Brian J.Arnold Michael J.Mclntyre, China Taxation Press, first edition Feb Reference：International Taxation by Zhu Qing, Renmin University of China Press, first edition, Feb 序 号：8课程编码：17008020课程名称：纳税检查学 分：2周 学 时：2开课系部：财政与税务系

32、预修课程：税法、财务会计、税务代理理论与实务修读对象：本科生课程简介：本课程重要讲授纳税检查的基本知识、工作规程和基本技术措施与技巧在多种具体税种检查中的运用，重要涉及：纳税检查的意义、检查程序、会计报表、会计帐册和会计凭证的检查、增值税的检查，消费税的检查，营业税的检查，公司所得税的检查，外商投资公司和外国公司所得税的检查以及其他各税的检查。通过教学，使学生掌握国内税务检查的基本措施和技术。拟用教材：纳税检查，艾华编著，中国人民大学出版社，6月第一版参照教材：税务检查实务与案例分析（国税分册），周开君编著，中国税务出版社，4月第一版；税务检查实务与案例分析（地税分册），周开君编著，中国税务出

33、版社，5月第一版Course Code：17008020Course Name：Tax Accounts CheckingCredit：2 creditsLesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Taxation Laws、Financial Accounting、 Theory and Practice of Tax AgencyObjective Students：Undergraduate StudentsSummary of the Course:The course

34、mainly introduces the basic theory and practice of tax accounts checking. It includes the introduction of tax accounts checking, the checking of value added tax, consumption tax, business tax; the checking of income taxes, enterprise income tax, foreign enterprise income tax, individual income tax a

35、nd so on. The course aims to help students learn the basic practical methods and skills of tax accounts checking.Teaching Material：Tax Accounts Checking by Ai Hua, Renmin University of China Press, June, Reference：Tax Accounts Checking of State Taxes by Zhou Kaijun, China Tax Press, first edition, A

36、pril ; Tax Accounts Checking of Local Taxes by Zhou Kaijun, China Tax Press, first edition, May 序 号：9课程编码：17009020课程名称：税收筹划学 分：2周 学 时：2开课系部：财政与税务系预修课程：税收学、税法、财务会计、财务管理修读对象：本科生课程简介：税收筹划是近年来发展起来的一门新兴学科，实用性是本学科的重要特点。它是税法、国际税收、财务管理、会计核算等知识在公司管理中的应用。它的研究领域是纳税人在遵守税法前提下，在经营、投资、理财等活动中充足运用涉及减免税在内的一切税收政策因素，通过

37、对各项决策中不同纳税方案的经济后果的估算和综合衡量，有系统地对经营、投资和理财行为做出事先的筹划和安排，以实现公司价值或股东财富最大化的一系列活动。本课程重要简介税收筹划的基本理论、公司波及的重要税种的筹划、公司生产经营、投资及财务决策中的税收筹划等问题。通过教学，使学生掌握税收筹划的基本理论、措施与方略，使学生初步具有设计、比较分析税收筹划方案的实际工作能力。拟用教材：税收筹划，计金标编著，中国人民大学出版社，2月第一版参照教材：纳税筹划理论与实务，王国华、张美中编著，中国税务出版社，5月第一版Course Code：17009020Course Name：Tax PlanningCredi

38、t：2 credits Lesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Taxation, Taxation Laws, Financial Accounting, Financial ManagementObjective Students：Undergraduate StudentsSummary of the Course:This course，newly hot developed in recent years, is very practical. It puts th

39、e knowledge of taxation laws, accounting and financial management into the practice of enterprise management. It discusses how the tax payers can make the decision in business, investment and financing legally, considering all the taxation factors. Through comparing different taxation plans, we can

40、make the plan of business, investment and finance systematically, in order to maximum the enterprises value or the holders wealth. The course introduces the basic knowledge of tax planning, including tax planning of main taxes, tax planning in business, investment and financing, etc. The course aims

41、 to help the students learn the basic theory and practice of tax planning so as to have the ability to design and analyze tax planning schemes in practice.Teaching Material：Tax Planning by Ji Jinbiao, Renmin University of China Press, first edition, February Reference：Theory and Practice of Tax Plan

42、ning by Wang Guohua and Zhang Meizhong, China Tax Press，first edition, May 序 号：10课程编码：17019020课程名称：地方财政学学 分：2周 学 时：2开课系部：财政与税务系预修课程：财政学修读对象：本科生课程简介：地方财政学是研究地方政府经济行为的一门课程。地方政府作为本地区利益的总代表，越来越具有相对独立的利益，其行为会影响宏观经济政策的效果。本课程重要内容涉及：地方财政概述、职能、政府间税收划分理论、政府间财政转移支付理论、地方财政体制、地方财政的收入、支出与地方财政管理等等。通过教学，使学生理解国内现行政府

43、的基本体系，理解地方政府的职能和权限，提高对宏观经济政策的理解能力。 拟用教材：地方财政学，钟晓敏编著，中国人民大学出版社，7月第一版参照教材：地方财政学，孙开编著，经济科学出版社，8月第一版Course Code：17019020Course Name：Local Public FinanceCredit：2 credits Lesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Public FinanceObjective Students：Undergraduate Students

44、Summary of the Course:The course studies the economic behavior of local governments. The local government is regarded as General Deputy of the interests of many areas and it has relatively independent interests and its behavior will influence the result of the macro economic policy. It includes Loca

45、l financial summary, finance function, inter-governmental tax revenue divide theory and financial transfer payment theory, local financial system, local financial income and expenditure, fiscal administration of local government. Through the course students may find out about our country administrat

46、ive basic system of office today, understand the function and authority of the local government and improve the ability of understanding of macro economic policy.Teaching Material：Local Public Finance by Zhong Xiaomin, China Renmin University Press, first edition, July Reference: Local Public Financ

47、e by Sun Kai, Economic Science Press, first edition, Aug 序 号：11课程编码：17016020课程名称：国家预算学 分：2周 学 时：2开课系部：财政与税务系预修课程：财政学修读对象：本科生课程简介：本课程重要讲授在公共财政基本上的国家预算管理，属于公共管理的一种重要构成部分，重要内容涉及：政府预算管理与现代市场经济运营、政府预算管理体制、政府预算收支分类、政府预算编制、政府预算执行、政府决算、政府预算监督等。通过教学，使学生掌握国家政府预算的基本原理与措施，理解中国最新的政府预算制度的基本操作。拟用教材：政府预算管理学，马海涛编著，复

48、旦大学出版社，6月第一版参照教材：政府预算管理，刘明慧编著，经济科学出版社，8月第一版Course Code：17016020Course Name：National BudgetCredit：2 creditsLesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Public FinanceObjective Students：Undergraduate StudentsSummary of the Course:The course mainly introduces the nati

49、onal budget management based on the public finance, which is one important element of public management. It includes the relation of national budget management and modern marketing economy, the system of national budget management, the sorts of national revenues and expenditures, the establishment a

50、nd carryout of national budget management and the supervision of national budget management. The course aims to help students learn the basic theory and methods of national budget management as well as the new operation of Chinese national budget management.Teaching Material: Governments Budget Mana

51、gement by Ma Haitao, Fudan University Press, first edition, June Reference: Governments Budget Management by Liu Minghui, Economic Science Press, first edition, Aug 序 号：12课程编码：1700课程名称：政府采购学 分：2周 学 时：2开课系部：财政与税务系预修课程：财政学修读对象：本科生课程简介：本课程是在掌握财政基本理论的基本上所开设的一门有关政府采购理论与实务的专业课程，本课程系统简介了政府采购的一般理论知识，政府采购的程序

52、和措施，有关国际组织和国家的政府采购法规和制度，国内实行政府采购试点的状况，以及国内政府采购的有关法律法规。重要内容涉及：政府采购的基本理论、政府采购的目的和程序、政府采购方式、政府采购招投标制度、政府采购的管理与监督、国际经济组织政府采购的规则和规定、部分国家和地区的政府采购制度等等。通过教学，使学生理解国内现行政府采购的基本状况，掌握政府采购的基本理论与一般程序。拟用教材：政府采购，苏明主编，中国财政经济出版社，5月第一版。参照教材：政府采购管理，马海涛主编，经济科学出版社，2月第一版。 Course Code：1700Course Name：Government ProcurementC

53、redit：2 credits Lesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Public FinanceObjective Students：Undergraduate StudentsSummary of the Course:The course introduces the general theory knowledge of government procurement, procedure and method of government procurement, a

54、bout the government procurement regulation and system of international organization and country, our country implements the situation of the pilot project of government procurement, and the relevant laws and regulations of government procurement of our country. It includes the basic theories of gove

55、rnment procurement, goal and procedure of government procurement, government procurement way, bid system of government procurement, management and supervision, rule and requirement, some systems of government procurement in some countries and regions. Through the course students may understand the b

56、asic situation purchased in administrative office in our country today, grasp the basic theories of government procurement and general procedure.Teaching Material：Government Procurement by Su Ming, China Finance and Economy Press, first edition, May Reference: Government Procurement Management by Ma

57、 Haitao, Economic Science Press, first edition, Feb 序 号：13课程编码：17013020课程名称：中国赋税史学 分：2周 学 时：2开课系部：财政与税务系预修课程：财政学、税收学修读对象：本科生课程简介：本课程重要讲授税收分派关系在中国的来源、发展及其演变规律。重要内容涉及：税收在中国的来源、从夏商周到清朝的中国历朝历代税收的发展演变与改革，新中国成立后的几次重大工商税制改革，税收管理体制的演变和现代税收制度的形成及改革趋势。通过教学，使学生掌握税收分派关系产生、发展与演变的历史过程及其规律，为理解现代税制改革打下基本。 拟用教材：中国赋税

58、史，孙翊刚编著，中国税务出版社，12月第一版参照教材：中国税制五十年（修订版），刘佐编著，中国税务出版社，6月第一版Course Code：17013020Course Name：History of Chinese TaxationCredit：2 credits Lesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Public Finance 、TaxationObjective Students：Undergraduate StudentsSummary of the Course

59、:The course mainly introduces the origin, development and developing rules of tax distribution relation of China. It includes the origin of Chinese tax, the long developing history from Xia dynasty to Qing dynasty, several important tax reforms after the new China was founded, the development of tax

60、 management system, the modern tax system and its future reform trends. The course aims to help students learn the developing history of Chinese tax distribution relation and its rules and build good base of understanding the modern tax reforms.Teaching Material: History of Chinese Taxation by Sun Y

61、igang, Chinese Taxation Press, first edition, Dec Reference: Fifty years of Chinese tax system by Liu Zuo, Chinese Taxation Press, first edition, June 序 号：14课程编码：17018020课程名称：税收有关法律学 分：2 周 学 时：2开课系部：财政与税务系预修课程：法律基本、经济法修读对象：本科生课程简介：本课程是全国注册税务师执业资格考试的科目之一，重要讲授国内现行法律体系中与税务代理工作密切有关的重要法律，涉及法律基本理论、行政法、民商法

62、、经济法、刑法、国际法、国际私法、国际经济法、刑事诉讼法、民事诉讼法、行政法、行政复议法、行政诉讼法等。通过教学使学生初步理解税收有关法律的立法精神、法律规定，为从事税务代理工作打下良好的法律基本。拟用教材：税收有关法律，全国注册税务师执业资格考试指定教材，中国税务出版社，每年度新版参照教材：各类法律书籍Course Code：17018020Course Name：Tax-Related LawsCredit：2 credits Lesson Hours：2h per weekDepartment：Finance & Taxation DepartmentAnterior Course：Fu

63、ndamentals of Law 、Economic LawObjective Students：Undergraduate StudentsSummary of the Course:The course, one of the RTA test subjects, mainly introduces the main laws related to tax agent in our current legal system including the basic theories of laws, the administration laws, the civil and commercial law, the economic law, the criminal law, the international law, the international private law, the international economic law, the litigation methods of the civil, criminal and administration cases and so on. The course intends to help