The professional courses of taxation major mainly include political economy, monetary banking, taxation (introduction to taxation), China tax system, foreign tax system, comparative tax system, tax management, tax inspection, tax history, international tax, finance, accounting, auditing, enterprise finance, economic law, computer and its application.
The teaching forms of tax specialty include full-time teaching, audio-visual teaching, correspondence teaching, publication teaching, self-study examination and so on.
Principles of taxation:
1, the origin and development of taxation: the generation of state, finance and taxation; The origin and development of China's tax revenue; The origin and development of western taxation.
2. The meaning of taxation: the state's public power and taxation; Tax and the value of surplus products; The essence of taxation; Characteristics of taxation.
3. Taxation principle: the principle of fairness in taxation; Efficiency principle of taxation; Fiscal principles of taxation.
4. Tax burden and its transfer and destination: macro tax burden and micro tax burden; Factors affecting tax burden; The concept and way of tax burden transfer and destination; Local equilibrium analysis of tax burden transfer and destination; General equilibrium analysis of tax burden transfer and destination; Correlation analysis between tax revenue growth and economic growth.
5. Tax effect: the concept and classification of tax effect; Micro-effects of taxation; Macro-effect of taxation.
6. Analysis and comparison of tax structure: the concept of tax structure; Classification and characteristics analysis of tax structure; Determinants of tax structure; An analysis of the tax structure of countries all over the world.
7. Tax relationship between central and local governments: general principles for correctly handling the tax relationship between central and local governments; Division of tax legislative power and management power; Classification of taxes and establishment of tax administration institutions.
8. International taxation: tax jurisdiction and international tax agreements; Rules for the identification of residents; Rules for the distribution of taxation rights for non-residents' income; Measures to avoid double taxation and foreign tax credit system; International tax evasion and its preventive measures.