《Taxation Administration》Syllabus

Course Number:           2110020809

Course Name:               Taxation Administration

Instructors:                    Wei Yifang

Required Text:            Liang Wentao. Tax Law [M]. Beijing: China Renmin University Press, 2022

Course Description:      This course is a required subject for undergraduate students majoring in financial management. It adopts a combination of theoretical lectures and case studies to enable students to keep abreast of China's tax system structure, familiarize themselves with tax law principles, and master the calculation methods and content of various tax categories. The course focuses on specific practical handling methods for VAT, corporate income tax, personal income tax, consumption tax, and other taxes. The goal is to enable students to correctly perform tax declarations and payments, ultimately strengthening tax law enforcement and fostering tax professionals.

                                                                                                   Credit/Teaching Hours

Outline of UG CPC Topics Covered in this Course:  (3.5Credits/56 Teaching Hours)

I. Introduction to Tax Law                                     2Teaching Hours

-Overview of Taxation and Tax Laws

-Constituent Elements of Tax Substantive Law

-Current Tax Law System in China

II.VAT Law                                               10Teaching Hours

-Understanding VAT

- Calculation of VAT

-Calculation of VAT Export Tax Rebates (Exemptions)

-Administration of VAT Collection

III.Consumption Tax Law                                     10Teaching Hours

-Understanding Consumption Tax

-Calculation of Consumption Tax

-Calculation of Consumption Tax Export Tax Rebates (Exemptions)

-Administration of Consumption Tax Collection

IV.Customs Tax Law                                          6Teaching Hours

-Understanding Customs Tax

-Tax Incentives and Determination of Origin of Imported Goods

-Calculation of Customs Tax Payable

-Calculation of Import Tax on Incoming Articles

-Administration of Customs Tax Collection

V. Corporate Income Tax Law                                 12Teaching Hours

-Understanding Corporate Income Tax

-Calculation of Taxable Income for Corporate Income Tax

-Tax Treatment of Assets

-Tax Treatment of Asset Restructuring

- Calculation of Corporate Income Tax

-Special Tax Adjustments

-Administration of Corporate Income Tax Collection

VI. Personal Income Tax Law                                10Teaching Hours

-Understanding Personal Income Tax

-Calculation of Personal Income Tax

-Administration of Personal Income Tax Collection

VII. Tax Laws for Other Taxes                               4Teaching Hours

-Covers various other tax laws such as Resource Tax Law, Land Value-added Tax Law, Tobacco Leaf Tax Law, etc.

VIII. Tax Administrative Law                                2Teaching Hours

-Tax Administrative Penalties

-Tax Administrative Review

-Tax Administrative Litigation

             Total (Teaching Hours)                                                                  56  

Summary of UG CPC Topics Covered in this Course:                   (56Teaching Hours)