Higher Syllabus 1823
Syllabus for Jiangsu Province Higher Education Self-Taught Examination
27309 Taxation
Nanjing University of Finance and Economics, edited by Nanjing University of Finance and Economics (2019)
Office of Jiangsu Higher Education Self-Taught Examination Commission
I.Nature of the Course and its Setting Purpose and Requirements
(A) the nature and characteristics of the course
Taxation course is an important professional foundation course for some economic majors in our province's higher education self-study examination, and it is a course that systematically reflects the theory, policy, system and management of taxation, and its task is to make the examinees, through the study of the course, more comprehensively and systematically grasp the theory of taxation, the basic knowledge and basic methodology The mission of this course is to enable the candidates to understand the status and role of taxation in the socialist market economy from the theoretical point of view, to realize the law and principle of the tax distribution process, to set up a correct and scientific outlook on taxation, to master the existing tax policies and systems, to enhance the ability to analyze and judge the reality of the tax problems, and to be able to apply the tax theories and methods to solve the reality of the tax problems, so as to lay a professional foundation for the systematic study of the other courses of the taxation disciplines and the courses of the related economic disciplines. This will lay a professional foundation for the systematic study of other taxation courses and related economic courses.
(II) Basic Requirements of the Course
This course*** is divided into three parts: the first part is the theory of taxation, on the basis of a brief introduction to the characteristics of taxation, functions of taxation, development of taxation, principles of taxation, elements of taxation, tax burdens and effects of taxation, it focuses on the principles of efficiency and fairness of taxation and the theory of the fate of tax burdens and the structure of tax system, and analyzes the interactive relationship between taxation and the economy; the second part is the theory of taxation and its effects on the economy; the second part is the theory of taxation and its effects on the economy. The second part is the tax system, which mainly introduces the basic policies and system contents of the existing taxes in China; the third part is the tax administration, which mainly introduces the main policy contents of tax management and tax administration. Through the study of this book, candidates are required to have a comprehensive and correct understanding of taxation. Specifically, the following requirements should be met:
1. Understand the development process, current situation and development trend of the research field of taxation, recognize the status and role of taxation in the socialist market economy, and be familiar with the main contents of tax administration;
2. Understand and master the basic principles, basic knowledge and basic methods of taxation;
3. Be more proficient in mastering the contents of the current tax system and specific calculation methods and applications.
(3) The connection between this course and related courses
Taxation is a cross-discipline of economics and management disciplines, which is a comprehensive theoretical and applied discipline based on economics and finance, combined with management, accounting and other disciplines. Therefore, the previous courses of this course include microeconomics, macroeconomics, political economy, finance, principles of management, principles of accounting, financial accounting, etc. These courses can help us better master the principles, knowledge and methods of taxation.
II. Course Content and Assessment Objectives
Chapter I: Introduction to Taxation
(I) Course Content
This chapter briefly and comprehensively introduces the concepts and characteristics of taxation, the emergence and development of taxation, and the functions of taxation.
(II) Learning Requirements
Understand the emergence and development of taxation, familiarize with the four functions of taxation, master the concept of taxation, characteristics, a basic understanding of taxation.
(3) Assessment of knowledge and assessment requirements
1, comprehension: the emergence and development of taxation.
2, master: tax concepts, characteristics.
3, proficiency: the function of taxation.
Chapter 2 Principles of Taxation
(1) Course Content
This chapter introduces the development of the Western theory of tax principles and focuses on the analysis of the principles of tax efficiency, fairness and stability.
(II) Learning Requirements
Through the study of this chapter, it is required to have a deep understanding of the three major principles of taxation, and to understand and master the specific contents of the principles of tax efficiency, equity, and stability.
(C) assessment of knowledge and assessment requirements
1, comprehension: the Western theory of tax principles in Adam. Smith, Sismondi, Wagner's theory of tax principles.
2, master: the principle of tax efficiency, the principle of tax equity, the principle of tax stability.
3, proficiency: the main factors affecting the cost of taxation, the concept of vertical and horizontal equity in taxation, the concept of tax economic efficiency and tax administrative efficiency.
Chapter 3 Tax Burden
(I) Course Content
This chapter introduces the tax burden measurement index, the way of tax burden shifting, and analyzes the factors affecting tax burden and tax burden shifting.
(II) Learning Requirements
Through the study of this chapter, it is required to understand the macro and micro measures of tax burden, the way of tax burden shifting, and y understand the factors affecting the tax burden and tax burden shifting, so as to be able to make the correct choice of China's tax burden policy.
(C) assessment of knowledge and assessment requirements
1, comprehension: macro tax burden indicators, micro tax burden indicators.
2, master: the way of tax burden transfer, factors affecting the transfer of tax burden.
3, proficiency: tax burden, tax burden transfer, the concept of tax burden, factors affecting the tax burden.
Chapter 4 Tax Effects
(I) Course Content
This chapter analyzes and introduces the relationship between taxation and savings, taxation and investment, taxation and consumption from the perspective of income effect and substitution effect.
(II) Learning Requirements
Through the study of this chapter, we will understand the income effect and substitution effect of taxation, and master the impact of taxation on savings, taxation on investment and consumption.
(C) Assessment of knowledge and assessment requirements
1, comprehension: the concept of tax effects and tax neutrality.
2, mastery: the effect of taxation on personal savings, the effect of taxation on government investment and private investment, taxation.
3, proficiency: the analysis of the factors of taxation affecting investment, the impact of taxation on consumption
Chapter 5: Elements of the Tax System and the Structure of the Tax System
(I) Course Content
This chapter introduces the constituent elements of the tax system, describes the classification of taxes, the structure of the tax system and its design and gives a brief introduction to the establishment of China's tax system and development is briefly introduced.
(2) Learning Requirements
Through the study of this chapter, you will understand the establishment and development of China's tax system, master the basic constituent elements of taxation and the classification of taxation, and make clear the contents of the design of tax structure and the selection of the target mode of tax structure.
(3) Assessment Knowledge Points and Assessment Requirements
1, comprehension: the establishment and development of China's tax system.
2. Mastery: tax elements and tax classification.
3, proficiency: the concept and design of the tax structure.
Chapter 6 Value-Added Tax (VAT)
(I) Course Content
This chapter focuses on the basic policies and systems of VAT. Based on the introduction of the types of VAT and its advantages, and the process of the establishment and development of the VAT, the chapter elaborates on the taxpayers of the VAT, scope of levy, tax rate, and the calculation of output tax, It also describes in detail the taxpayers of VAT, the scope of levy, the tax rate and the calculation of output tax, the deduction and adjustment of input tax, the calculation of tax payable, the provisions of export refund and exemption, and the system of levy management.
(2) Learning Requirements
Through the study of this chapter, students should know the types and advantages of VAT, understand the basic policies of VAT, master the relevant provisions of VAT system, and be able to skillfully carry out the calculation of VAT payable.
(3) Assessment Knowledge Points and Assessment Requirements
1. Understand: the establishment and development of VAT, and the provisions of export tax refund and exemption.
2. Mastery: the division of general taxpayers and small-scale taxpayers, the scope of collection and the relevant provisions of the tax rate, the calculation of the tax, the system of collection and management.
3, proficiency: the concept of value-added tax (VAT), types and advantages of VAT, sales tax and input tax calculation.
Chapter 7 Consumption Tax
(I) Course Content
This chapter mainly describes the basic policies and systems of consumption tax. On the basis of the introduction of the purpose of collection of consumption tax, the characteristics of the consumption tax, the process of formation and development of the consumption tax, it describes the taxpayers of consumption tax, the scope of the collection of consumption tax, the structure of the rate of the tax and the relevant provisions, the calculation of the taxable amount in different It also explains the taxpayers of consumption tax, the scope of taxation, the structure of tax rate and relevant regulations, the calculation of taxable amount under different circumstances and the system of collection and management.
(2) Learning Requirements
Through the study of this chapter, students will learn the basic knowledge of consumption tax, understand the basic policy of consumption tax, master the relevant regulations of consumption tax, and be able to calculate the taxable amount of consumption tax skillfully.
(3) Assessment Knowledge Points and Assessment Requirements
1. Understand: the purpose of consumption tax, the formation and development of consumption tax.
2. Mastery: taxpayers of consumption tax, the scope of collection, the tax rate structure and relevant provisions, the collection and management of the system content.
3, proficiency: the concept of consumption tax, the characteristics of consumption tax, consumption tax taxable amount calculation.
Chapter 8 Tariffs
(1) Course Content
This chapter mainly elaborates on the basic policies and systems of tariffs, and on the basis of the introduction of the purpose of tariffs, classifications, and establishment and development of the tariff system, it elaborates on tariffs taxpayers, scope of levy, tariff rate structure, duty-paid price, calculation of taxable amount and the preferential policies, and the calculation of collection and management. preferential policies, and the system of collection and management, etc. It also introduces the relevant provisions of non-trade tariffs and special tariffs.
(2) Learning Requirements
Through the study of this chapter, students will learn the basic knowledge of tariffs, understand the basic policies of tariffs, master the relevant provisions of the tariff system, and be able to skillfully calculate the taxable amount of tariffs.
(3) Assessment of knowledge and assessment requirements
1, comprehension: the purpose of the collection of tariffs, the economic impact of tariffs, the establishment and development of tariffs.
2, master: tariffs, taxpayers, the scope of collection, rate structure, preferential policies, collection management system content, non-trade tariffs of the relevant provisions.
3, proficiency: the concept and classification of tariffs, tariffs, duty-paid price and the calculation of taxable amount.
Chapter 9: Enterprise Income Tax
(1) Course Content
This chapter mainly describes the basic policies and systems of enterprise income tax, and on the basis of the introduction of the characteristics of the income tax, the establishment and development of the enterprise income tax, it describes the taxpayers, the tax base and the tax rate of the enterprise income tax, and focuses on the regulations for determining the taxable income of enterprises. It focuses on the regulations for determining taxable income for enterprise income tax, the regulations for pre-tax deduction, examines the tax treatment of assets and the calculation of taxable income, and introduces the preferential policies for enterprise income tax, special tax adjustments, the calculation of taxable amount, and the system of collection and management.
(2) Learning Requirements
Through the study of this chapter, the students will learn the basic knowledge of enterprise income tax, understand the basic policies of enterprise income tax, master the relevant system regulations of enterprise income tax, and be able to skillfully carry out the computation of taxable income for enterprise income tax.
(3) Assessment Knowledge Points and Assessment Requirements
1, comprehension: the establishment and development of enterprise income tax, taxpayers, tax base and tax rate of enterprise income tax.
2. Mastery: the taxable object of enterprise income tax, taxable income regulations, pre-tax deduction regulations, tax treatment of assets, preferential policies, special tax adjustments, collection and management system.
3, proficiency: the characteristics of income tax, the calculation of taxable income and taxable amount of enterprise income tax.
Chapter 10 Individual Income Tax
(I) Course Content
This chapter mainly describes the basic policies and systems of individual income tax, and on the basis of the introduction of the characteristics of the individual income tax and the evolution of the individual income tax, it describes the taxpayers of the individual income tax, determination of the source of income, and the tax rate, and focuses on the determination of the It focuses on the regulations for determining the taxable income of individual income tax, the regulations for deduction of expenses, the calculation of the taxable amount of each type of income, the preferential policies and the system of collection and management.
(2) Learning Requirements
Through the study of this chapter, you will learn the basic knowledge of personal income tax, understand the basic policies of personal income tax, master the relevant provisions of the system of personal income tax, and be able to skillfully carry out the computation of taxable amount of personal income tax.
(3) Assessment Knowledge Points and Assessment Requirements
1, comprehension: the establishment and development of individual income tax, taxpayers of individual income tax, tax rate.
2. Mastery: the determination of the source of personal income, the provisions of personal income tax taxable income, the provisions of the expense deduction, the system of collection and management.
3, proficiency: the characteristics of personal income tax, the calculation of taxable income, personal income tax incentives.
Chapter 11 Resource Tax
(I) Course Content
This chapter mainly describes the basic policies and systems of resource tax category. Based on the introduction of the categories of resource tax, it describes the taxpayers, scope of collection, tax rate, and calculation of tax payable for the resource tax, land use tax, arable land occupancy tax, and value-added tax on land, Tax reduction and exemption provisions and the system of collection and management.
(2) Learning Requirements
Through the study of this chapter, the students will understand the basic policy of resource tax, master the relevant system regulations of resource tax, land use tax, arable land occupation tax, and land value-added tax, and be able to skillfully carry out the computation of taxable amount.
(3) Assessment Knowledge Points and Assessment Requirements
1. Understand: the significance of resource tax.
2. Master: resource tax, land use tax, arable land occupation tax, land value-added tax taxpayers, the scope of collection, tax basis, tax calculation and collection management system.
3, proficiency: the types of resource tax, the significance of resource tax, resource tax, land use tax, arable land occupation tax and land value-added tax tax taxable amount calculation, tax exemptions and reductions.
Chapter 12 Property Tax
(1) Course Content
This chapter mainly describes the basic policy and system of property tax, and introduces the characteristics, classification, and evolution of the property tax system. It describes the taxpayers, scope of taxation, tax calculation, tax rate, calculation of taxable amount, tax reduction and exemption provisions, and the system of collection and management.
(2) Learning Requirements
Through the study of this chapter, the students will learn the basic knowledge of property tax, understand the basic policy of property tax, master the system regulations of property tax, deed tax, vehicle and vessel use tax and ship tonnage tax, and be able to skillfully calculate the tax payable for property tax, deed tax, vehicle and vessel use tax and ship tonnage tax.
(3) Knowledge Points and Assessment Requirements
1. Understand: the development of property tax, property tax, deed tax and vehicle and vessel tax.
2. Mastery: the taxpayers, scope of collection, tax basis and tax rate of property tax, deed tax and vehicle and vessel tax, as well as the system of collection and management.
3, proficiency: the concept of property tax, classification, characteristics, and role, the limitations of property tax, property tax, deed tax, vehicle and vessel tax tax taxable amount calculation, tax exemption and reduction provisions.
Chapter 13 Behavioral Purpose Taxes
(1) Course Content
This chapter mainly describes the basic policies and systems of behavioral purpose taxes, and on the basis of the introduction of the nature of the behavioral purpose taxes, characteristics, and describes the taxpayers, tax objects, tax rates, taxable amounts, taxpayers, tax objects, tax rates, and tax exemptions for the Urban Maintenance and Construction Tax, the Stamp Duty, the Vehicle Purchase Tax, and the Environmental Protection Tax. It also describes the taxpayers, levies and rates of urban maintenance and construction tax, stamp tax, vehicle purchase tax and environmental protection tax, the calculation of taxable amount, policy preferences and the system of levy and management.
(2) Learning Requirements
Through the study of this chapter, the students should know the basic knowledge of the behavioral purpose tax, understand the basic policy of the behavioral purpose tax, master the urban maintenance and construction tax, stamp duty and vehicle purchase tax, and be able to skillfully calculate the tax payable for the urban maintenance and construction tax, stamp duty and vehicle purchase tax.
(3) Assessment of knowledge and assessment requirements
1, comprehension: behavioral purpose tax development history.
2, master: urban maintenance and construction tax, stamp duty, vehicle purchase tax, environmental protection tax, taxpayers, the object of collection, tax rate and the system of collection and management.
3, proficiency: the concept, characteristics and role of behavioral purpose tax, urban maintenance and construction tax, stamp duty, vehicle purchase tax, environmental protection tax tax taxable amount calculation, policy preferential provisions.
Chapter 14 Tax Collection Management
(I) Course Content
This chapter mainly describes the basic policies and systems of tax management, describes the tax registration system, the management of books and vouchers, the tax declaration, the way of tax collection, introduces the system of tax collection, the tax authority's right to carry out tax inspections and the content of. It also introduces the characteristics of tax agents, qualifications of tax agents, scope of agency, agency relationship, and contents of management of tax agents.
(2) Learning Requirements
Through the study of this chapter, the students should understand the relevant systems of tax collection, management and inspection, master the management of tax legislation, the management of tax law implementation and the content of tax management system, and familiarize themselves with the relevant provisions and contents of tax agency and legal responsibility.
(3) Assessment of knowledge and assessment requirements
1, comprehension: tax registration system, management of books and vouchers, tax declaration, principles of tax collection, tax collection, tax collection system, the content of tax inspection.
2, master: tax collection, tax inspection, tax agent of the relevant provisions and content, legal responsibility.
3, proficiency: tax collection methods and procedures, the basic characteristics and role of tax agents.
Chapter 15 Tax Administration
(1) Course Content
This chapter mainly deals with the tax administrative justice system. It introduces the tax administrative penalty system, the tax administrative reconsideration system, the tax administrative litigation system, and the content of the tax administrative compensation system.
(2) Learning Requirements
Through the study of this chapter, we can understand the procedure of tax administrative penalties, tax administrative reconsideration institutions and the scope of the case, the form of tax administrative reconsideration, tax administrative reconsideration of hearings and decisions, the scope of tax administrative litigation, tax administrative litigation hearings and judgments, and grasp the mode of punishment for tax violations, violation of the administrative penalties of various tax management provisions. The content of the tax administrative reconsideration jurisdiction, tax administrative reconsideration of the application and acceptance of the provisions of the tax administrative litigation jurisdiction, tax administrative litigation prosecution and acceptance of the tax administrative litigation, the scope of the tax administrative compensation, tax administrative compensation procedures and methods.
(3) Assessment of knowledge and assessment requirements
1, comprehension: tax administrative penalty procedures, tax administrative reconsideration institutions and the scope of the case, the form of tax administrative reconsideration, tax administrative reconsideration of the trial and decision, tax administrative litigation, tax administrative litigation, the scope of the case, tax administrative litigation, the trial and judgment.
2, master: tax administrative reconsideration jurisdiction, tax administrative reconsideration of the application and acceptance of the provisions of the tax administrative litigation jurisdiction, tax administrative litigation and acceptance of the prosecution, tax administrative compensation.
3, proficiency: the principle of administrative tax penalties, the principle of tax administrative review.
Third, the relevant instructions and implementation requirements
(A) on the "course content and assessment objectives" in the relevant instructions
In the syllabus of the assessment requirements, put forward the "understanding", "mastery", "understanding", "mastery", "mastery", "mastery", "mastery", "mastery", "mastery", "mastery", "mastery", "mastery" and "mastery". ", "mastery", "proficiency" and other three levels of competence requirements, their meaning is:
1, comprehension: requires candidates to be able to memorize the main content of the relevant knowledge points, and to be able to Summarize and understand the connotation and extension of the stipulated relevant knowledge points, familiar with the main points of their contents and the differences and connections between them, and be able to make correct explanations, explanations and elaborations according to the different requirements of the examination.
2. Mastery: The candidates are required to master the relevant knowledge points, correctly understand and memorize the principles, methods and steps of the relevant contents.
3, proficiency: the candidate must be required to memorize and master the core content of the course and important knowledge.
(2) Self-study Materials
The course uses the following textbook: Taxation Course (Third Edition), edited by Qian Shuping, Shanghai University of Finance and Economics Press, 2017 edition.
(C) Self-study method of guidance
This course, as a professional course, is comprehensive, multi-content and difficult, and self-learners should pay attention to the following points in the process of self-study:
1. Before studying, you should read the first part of the course syllabus carefully to understand the nature, status and mission of the course, and familiarize yourself with the basic requirements of the course as well as the links between the course and related courses. The connection between the course and the related courses, so that the subsequent study closely around the basic requirements of the course.
2, before reading a chapter of the textbook, you should first carefully read the syllabus of the chapter of the assessment of knowledge, self-study requirements and assessment requirements, pay attention to the ability level of each point of knowledge, so as to read the textbook to do in mind.
3, read the textbook, should be based on the requirements of the syllabus, to be read carefully paragraph by paragraph, sentence by sentence, concentrate on each point of knowledge. The basic concepts must be y understood, the basic principles must be firmly grasped, in the reading of individual details of the problem is not clear, without affecting the premise of continued learning, can be temporarily shelved.
4, after learning each chapter of the textbook, should be carefully completed in the textbook exercises and reflection questions, this process can effectively help self-learner to understand, digest and consolidate the knowledge learned, increase the analysis of problems, problem-solving ability.
(D) the requirements of social assistance
1, should be familiar with the syllabus of the course of the general requirements and the knowledge of each chapter.
2, should grasp the level of knowledge required to achieve each point, and a deep understanding of the assessment requirements of each knowledge point.
3, the candidates should be tutored on the basis of the designated textbooks, based on the examination syllabus, do not arbitrarily add or delete content, so as not to be out of step with the syllabus.
4, counseling should be guided by the study method of the candidates, and advocate the candidates to "carefully read the materials, study the materials diligently, take the initiative to ask questions, relying on their own understanding" of the learning method.
5, counseling should pay attention to the foundation, highlighting the key points, to help candidates to establish a holistic concept of the course content, the questions raised by the candidates should be inspired to guide the main.
6, pay attention to the candidate's ability to cultivate, especially the cultivation of self-study ability, to guide candidates gradually learn to learn independently, in the process of self-study, good at raising questions, analyzing problems, making judgments and solving problems.
7, to make the test takers understand the difficulty of the test questions and the level of competence is not exactly the same thing, in all levels of competence there are different levels of difficulty of the test questions.
(E) on the proposition and examination of a number of provisions
1, the outline of the assessment requirements mentioned in each chapter, each item is the content of the examination, the test questions covered to the chapter, the appropriate emphasis on the key chapters, to increase the density of coverage of key content.
2, the test paper on the requirements of different levels of competence in the proportion of questions is roughly: "understanding" 20%, "mastery" 40%, "mastery" for 40%.
3
3, the degree of difficulty of the test questions to be reasonable, can be divided into four grades: easy, easy, difficult, difficult, these four grades in the paper in the proportion of about 2:3:3:2.
4, the course examination paper may be used in the type of questions are: multiple choice, judgment and correction of the problem, the terminology of the problem, the short answer and calculation questions and other types of questions (see the appendix sample questions).
5. The examination is a closed-book written examination, the examination time is 150 minutes. The scoring is based on a percentage system, with 60 as a passing grade.
Appendix Examples of questions
I. Single-choice questions
such as: ( ) is a tool for analyzing the effect of tax regulation.
A. Proportional tax rate
B. Fixed tax rate
C. Cumulative tax rate
D. Nominal tax rate
Second, judgment and correction questions
E.g., when the elasticity of demand is greater than the elasticity of supply, the burden of taxation tends to be borne more by consumers.
Three, noun explanation questions
such as: taxpayers
Four, short answer questions
such as: a brief description of the characteristics of taxation.
V. Calculation questions
such as: a firecracker factory will be a batch of self-produced firecrackers as employee welfare, the cost of the batch of firecrackers is 4,000 yuan, there is no market price of similar products, but know that its cost margin of 5%, the excise tax rate of 15%, the batch of firecrackers should be paid for excise tax amount is how much?
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