Gaogang 1823
Outline of Jiangsu Higher Education Self-study Examination
27309 tax
Editor of Nanjing University of Finance and Economics (20 19)
Jiangsu province higher education self-study exam Committee office
First, the nature of the course and its purpose and requirements
(A) the nature and characteristics of the course
Taxation course is an important professional basic course for some economic majors in the self-study exam of higher education in our province. It is a course that systematically reflects tax theory, policy, system and management. Its task is to enable candidates to master the tax theory, basic knowledge and basic methods comprehensively and systematically through this course, to understand theoretically the position and role of tax in the socialist market economy, and to clearly understand the laws and principles of tax distribution process. Establish a correct and scientific tax view, master the current tax policies and systems, enhance the correct analysis and judgment ability of real tax problems, and apply tax theory and methods to solve real tax problems, thus laying a professional foundation for systematic study of other tax courses and related economic courses.
(B) the basic requirements of this course
This course is divided into three parts: The first part is tax theory. On the basis of a brief introduction of tax characteristics, tax functions, tax development, tax principles, tax elements, tax burden and tax effect, this paper focuses on the principles of tax efficiency and tax fairness, as well as the theory of tax burden destination and tax structure, and analyzes the interactive relationship between tax and economy. The second part is the tax system, which mainly introduces the basic policies and system contents of various taxes in China. The third part is tax management, 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 history, present situation and development trend of tax research field, understand the position and role of tax in socialist market economy, and be familiar with the main contents of tax management;
2. Understand and master the basic principles, knowledge and methods of taxation;
3. Be familiar with the content of the current tax system, as well as the specific calculation method and application.
(C) the link between this course and related courses
Taxation is an interdisciplinary subject of economics and management based on economics and finance, combined with the comprehensive theory and application of management and accounting. Therefore, the prerequisite courses of this course include microeconomics, macroeconomics, political economy, finance, management principles, accounting principles, financial accounting and so on. These courses can help us better grasp the principles, knowledge and methods of taxation.
Second, the course content and assessment objectives
Chapter I Introduction to Taxation
course content
This chapter briefly and comprehensively introduces the concept, characteristics, emergence and development of taxation and its functions.
(2) Learning requirements
Understand the emergence and development of taxation, be familiar with the four functions of taxation, grasp the concept and characteristics of taxation, and have a basic understanding of taxation.
(3) assessment knowledge points and assessment requirements
1. Understanding: the emergence and development of taxation.
2. Master: the concept and characteristics of taxation.
3. Grasp: the function of taxation.
Chapter II Taxation Principles
course content
This chapter introduces the development of western tax principle theory, focusing on the content of tax efficiency, fairness and stability.
(2) Learning requirements
Through the study of this chapter, it is required to deeply understand the three principles of taxation, and to understand and master the specific contents of the principles of tax efficiency, fairness and stability.
(3) assessment knowledge points and assessment requirements
1, understanding: Adam in the western tax principle theory. Smith, sismondi and Wagner's Theory of Tax Principles.
2. Grasp the principles of tax efficiency, tax fairness and tax stability.
3. Grasp: the main factors that affect the tax cost, the concepts of vertical and horizontal tax fairness, the concepts of tax economic efficiency and tax administrative efficiency.
Chapter III Tax Burden
course content
This chapter introduces the measurement index of tax burden and the way of tax burden transfer, and analyzes the factors affecting tax burden and tax burden transfer.
(2) Learning requirements
Through the study of this chapter, it is required to understand the macro and micro measurement indicators of tax burden, the way of tax burden transfer, and deeply understand the factors affecting tax burden and tax burden transfer, so as to make the right choice for China's tax burden policy.
(3) assessment knowledge points and assessment requirements
1. Understanding: macro tax burden indicators and micro tax burden indicators.
2. Master: the way of tax burden transfer and the factors affecting tax burden transfer.
3. Master the concepts of tax burden, tax burden transfer, tax burden destination and factors affecting tax burden.
Chapter IV Tax Effect
course content
This chapter analyzes and introduces the relationship between tax and savings, tax and investment, tax and consumption from the perspective of income effect and substitution effect.
(2) Learning requirements
Through the study of this chapter, we can understand the income effect and substitution effect of tax, and grasp the influence of tax on savings, investment and consumption.
(3) assessment knowledge points and assessment requirements
1. Understanding: the concepts of tax effect and tax neutrality.
2. Grasp: the impact of taxation on personal savings, the impact of taxation on government investment and private investment, and taxation.
3. Master: Analysis of the factors that tax affects investment, and the impact of tax on consumption.
Chapter V Elements and Structure of Tax System
course content
This chapter introduces the elements of tax system, expounds the classification, structure and design of tax system, and briefly introduces the establishment and development of tax system in China.
(2) Learning requirements
Through the study of this chapter, we can understand the establishment and development of China's tax system, master the basic elements of tax types and tax classification, and make clear the content of tax structure design and the choice of tax structure target model.
(3) assessment knowledge points and assessment requirements
1. Understanding: the establishment and development of tax system in China.
2. Master: tax elements and tax classification.
3. The concept and design of tax structure.
Chapter VI Value Added Tax
course content
This chapter mainly expounds the basic policies and systems of value-added tax. On the basis of introducing the types and advantages of value-added tax, the establishment and development process of value-added tax, this paper expounds in detail the taxpayer, collection scope, calculation of tax rate and output tax, deduction and adjustment of input tax, calculation of tax payable, provisions on export tax refund and exemption, and collection and management system.
(2) Learning requirements
Through the study of this chapter, we can understand the types and advantages of value-added tax, understand the basic policies of value-added tax, master the relevant system provisions of value-added tax, and be able to calculate the taxable amount of value-added tax skillfully.
(3) assessment knowledge points and assessment requirements
1. Understanding: the establishment and development of value-added tax, the provisions on export tax rebate and tax exemption.
2. Master: the division of general taxpayers and small-scale taxpayers, the relevant provisions on the scope of collection and tax rate, the calculation of tax amount, and the collection and management system.
3. Master the concept of value-added tax, the types and advantages of value-added tax, and the calculation of sales tax and input tax.
Chapter VII Consumption Tax
course content
This chapter mainly expounds the basic policies and systems of consumption tax. On the basis of introducing the purpose, characteristics, formation and development process of consumption tax, this paper expounds the taxpayer, collection scope, tax rate structure and related regulations of consumption tax, and the calculation and collection management system of tax payable under different circumstances.
(2) Learning requirements
Through the study of this chapter, we can understand the basic knowledge of consumption tax, understand the basic policies of consumption tax, master the relevant system provisions of consumption tax, and be able to calculate the taxable amount of consumption tax skillfully.
(3) assessment knowledge points and assessment requirements
1. Understanding: the purpose of consumption tax collection, the formation and development of consumption tax.
2. Master: the taxpayer of consumption tax, the scope of collection, the tax rate structure and relevant regulations, and the system content of collection and management.
3. Master: the concept of consumption tax, the characteristics of consumption tax, and the calculation of tax payable.
Chapter VIII Tariffs
course content
This chapter mainly expounds the basic policies and systems of tariffs. On the basis of introducing the purpose and classification of tariff collection, the establishment and development of tariff system, this paper expounds the taxpayer, scope of tariff collection, tax rate structure, duty-paid price, calculation of tax payable, preferential policies and collection management system, and introduces the relevant provisions of non-trade tariffs and special tariffs.
(2) Learning requirements
Through the study of this chapter, we can understand the basic knowledge of tariffs, understand the basic policies of tariffs, master the relevant system provisions of tariffs, and skillfully calculate the taxable amount of tariffs.
(3) assessment knowledge points and assessment requirements
1. Understanding: the purpose of tariff collection, the economic impact of tariffs, the establishment and development of tariffs.
2. Master: the taxpayers of tariffs, the scope of collection, the tax rate structure, preferential policies, the contents of the collection management system, and the relevant provisions of non-trade tariffs.
3. Master: the concept and classification of tariffs, the calculation of customs value and tax payable.
Chapter IX Enterprise Income Tax
course content
This chapter mainly expounds the basic policies and systems of enterprise income tax. On the basis of introducing the characteristics, generation and development of enterprise income tax, this paper expounds the taxpayer, tax base and tax rate of enterprise income tax, focuses on the determination and pre-tax deduction of enterprise income tax, studies the tax treatment of assets and the calculation of taxable income, and introduces the preferential policies, special tax adjustment, calculation and collection system of enterprise income tax.
(2) Learning requirements
Through the study of this chapter, we can understand the basic knowledge of enterprise income tax, understand the basic policies of enterprise income tax, master the relevant system provisions of enterprise income tax, and be able to calculate the taxable amount of enterprise income tax skillfully.
(3) assessment knowledge points and assessment requirements
1. Understanding: the establishment and development of enterprise income tax, the taxpayer, tax base and tax rate of enterprise income tax.
2. Grasp: the taxable object of enterprise income tax, the provisions of taxable income, the provisions of pre-tax deduction, the provisions of asset tax treatment, preferential policies, special tax adjustment, collection management system, etc.
3. Proficient in: the characteristics of income tax, the calculation of taxable income of enterprise income tax and the calculation of taxable amount.
Chapter X Individual Income Tax
course content
This chapter mainly expounds the basic policies and systems of individual income tax. On the basis of introducing the characteristics and evolution of personal income tax, this paper expounds the determination of taxpayers, income sources and tax rates of personal income tax, and emphatically introduces the determination provisions of taxable income, expense deduction provisions, calculation of taxable amount of various incomes, preferential policies and collection and management system.
(2) Learning requirements
Through the study of this chapter, we can understand the basic knowledge of personal income tax, understand the basic policies of personal income tax, master the relevant system provisions of personal income tax, and be able to calculate the taxable amount of personal income tax skillfully.
(3) assessment knowledge points and assessment requirements
1. Understanding: the establishment and development of personal income tax, taxpayers and tax rates of personal income tax.
2. Master: the determination of personal income sources, the provisions of taxable income of personal income tax, the provisions of expense deduction, and the collection and management system.
3. Proficient in: the characteristics of personal income tax, the calculation of taxable amount of all kinds of income, and the preferential policies of personal income tax.
Chapter II XI Resource Tax
course content
This chapter mainly expounds the basic policies and systems of resource tax. On the basis of introducing the types of resource tax, this paper expounds the taxpayers, collection scope, tax rate, tax payable calculation, tax reduction and exemption regulations and collection management system of resource tax, land use tax and land value-added tax.
(2) Learning requirements
Through the study of this chapter, I can understand the basic policies of resource tax, master the relevant system provisions of resource tax, land use tax, farmland occupation tax and land value-added tax, and be able to calculate the tax payable skillfully.
(3) assessment knowledge points and assessment requirements
1. Understanding: the significance of levying resource tax.
2. Master: taxpayers, collection scope, tax basis, tax calculation and collection management system of resource tax, land use tax, cultivated land occupation tax and land value-added tax.
3. Proficient in the classification of resource tax, the significance of resource tax, the calculation of tax payable for resource tax, land use tax, cultivated land occupation tax and land value-added tax, and the provisions on tax reduction and exemption.
Chapter XII Property Tax
course content
This chapter mainly expounds the basic policies and systems of property tax. On the basis of introducing the characteristics, classification and evolution of the property tax system, this paper expounds the taxpayer, collection scope, tax basis and tax rate, tax reduction and exemption regulations and collection management system of the property tax.
(2) Learning requirements
Through the study of this chapter, I can understand the basic knowledge of property tax, understand the basic policies of property tax, master the relevant system provisions of property tax, deed tax, vehicle and vessel use tax and ship tonnage tax, and be able to skillfully calculate the taxable amount of property tax, deed tax, vehicle and vessel use tax and ship tonnage tax.
(3) assessment knowledge points and assessment requirements
1. Understanding: the development course of property tax, property tax, deed tax and travel tax.
2. Master: taxpayers, collection scope, tax basis and tax rate of property tax, deed tax and travel tax, as well as the system of collection management.
3. Master the concept, classification, characteristics and functions of property tax, the limitations of property tax, the calculation of tax payable for property tax, deed tax and travel tax, and the provisions on tax reduction and exemption.
Chapter XIII Behavior Purpose Tax
course content
This chapter mainly expounds the basic policies and systems of behavior purpose tax. On the basis of introducing the nature, characteristics and management of behavior purpose tax, this paper expounds the taxpayers, collection objects, tax rates, tax payable calculation, preferential policies and collection management systems of urban maintenance and construction tax, stamp duty, vehicle purchase tax and environmental protection tax.
(2) Learning requirements
Through the study of this chapter, we can understand the basic knowledge and policies of behavioral purpose tax, master the relevant system provisions of urban maintenance and construction tax, stamp duty and vehicle purchase tax, and skillfully calculate the taxable amount of urban maintenance and construction tax, stamp duty and vehicle purchase tax.
(3) assessment knowledge points and assessment requirements
1. Understanding: the development of behavioral purpose tax.
2 master the taxpayer, collection object, tax rate and collection management system of urban maintenance and construction tax, stamp duty, vehicle purchase tax and environmental protection tax.
3. Master: the concept, characteristics and functions of behavioral purpose tax, the calculation of tax payable for urban maintenance and construction tax, stamp duty, vehicle purchase tax and environmental protection tax, and preferential policies.
Chapter XIV Administration of Tax Collection
course content
This chapter mainly expounds the basic policies and systems of tax management, expounds the tax registration system, account book voucher management, tax declaration and tax collection methods, and introduces the tax collection system, the rights and contents of tax inspection by tax authorities, the characteristics, qualifications, scope, relationship and management contents of tax agents.
(2) Learning requirements
Through the study of this chapter, we can understand the relevant systems of tax collection and inspection, master the contents of tax legislation management, tax law implementation management and tax management system, and be familiar with the relevant provisions and contents of tax agency and legal responsibility.
(3) assessment knowledge points and assessment requirements
1. Understanding: tax registration system, account book voucher management, tax declaration, tax collection principles, tax collection methods, tax collection system and tax inspection contents.
2. Master: the relevant provisions and contents of tax collection, tax inspection and tax agency, as well as legal responsibilities.
3. Master: the methods and procedures of tax collection, the basic characteristics and functions of tax agents.
Chapter XV Tax Administration
course content
This chapter mainly expounds the tax administration and judicial system. This paper introduces the contents of tax administrative punishment system, tax administrative reconsideration system, tax administrative litigation system and tax administrative compensation system.
(2) Learning requirements
Through the study of this chapter, we can understand the procedures of tax administrative punishment, the organization and scope of accepting cases, the form of tax administrative reconsideration, the trial and decision of tax administrative reconsideration, the scope of accepting cases of tax administrative litigation, the trial and judgment of tax administrative litigation, and master the punishment methods of tax violations, the contents of administrative punishment for violating various tax management regulations, the jurisdiction provisions of tax administrative reconsideration, the application and acceptance provisions of tax administrative reconsideration, the jurisdiction provisions of tax administrative litigation, and the prosecution and acceptance of tax administrative litigation.
(3) assessment knowledge points and assessment requirements
1. Understanding: tax administrative punishment procedures, tax administrative reconsideration institutions and accepting scope, tax administrative reconsideration forms, tax administrative reconsideration trials and decisions, tax administrative litigation accepting scope, tax administrative litigation trials and judgments.
2. Master: Provisions on Jurisdiction of Tax Administrative Reconsideration, Provisions on Application and Acceptance of Tax Administrative Reconsideration, Provisions on Jurisdiction of Tax Administrative Litigation, Provisions on Prosecution and Acceptance of Tax Administrative Litigation, and Scope of Tax Administrative Compensation.
3. Master the principles of tax administrative punishment and tax administrative reconsideration.
III. Relevant explanations and implementation requirements
(A) on the "course content and assessment objectives" related instructions
In the assessment requirements of the syllabus, three levels of ability are put forward: understanding, mastering and mastering. They mean:
1. Comprehension: Candidates are required to memorize the main contents of the specified knowledge points, be able to summarize and understand the connotation and extension of the specified knowledge points, be familiar with the main points of their contents and the differences and connections between them, and make correct explanations, explanations and explanations according to the different requirements of the assessment.
2. Mastery: Candidates are required to master relevant knowledge points and correctly understand and remember the principles, methods and steps of relevant content.
3. Mastery: the core content and important knowledge points that candidates are required to remember and master in the course.
(2) Self-study teaching materials
The textbook used in this course is: Introduction to Taxation (3rd Edition), edited by Qian Shuping, Shanghai University of Finance and Economics Press, 20 17 Edition.
(C) the guidance of self-study methods
As a specialized course, this course is comprehensive, rich in content and difficult. Self-study should pay attention to the following points in the process of self-study:
1. Before studying, read the first part of the syllabus carefully, understand the nature, status and tasks of the course, and be familiar with the basic requirements of the course and the connection between this course and related courses, so that future study can closely focus on the basic requirements of the course.
2. Before reading a chapter, you should carefully read the assessment knowledge points, self-study requirements and assessment requirements of the chapter in the syllabus, and pay attention to the ability level requirements of each knowledge point, so that you can know fairly well when reading the textbook.
3. When reading the textbook, read carefully paragraph by paragraph, scrutinize sentence by sentence, concentrate on it, and thoroughly understand every knowledge point according to the outline requirements. You must have a deep understanding of the basic concepts and firmly grasp the basic principles. If you encounter some unclear details in reading, you can put them on hold for the time being without affecting your continued study.
4. After learning each chapter of the textbook, you should carefully complete the exercises and thinking questions in the textbook. This process can effectively help self-learners understand, digest and consolidate what they have learned, and increase their ability to analyze and solve problems.
(d) Requirements for social assistance
1, you should be familiar with the general requirements of the exam outline for the course and the knowledge points of each chapter.
2. We should grasp the level of requirements of each knowledge point and deeply understand the assessment requirements of each knowledge point.
3. When tutoring candidates, it is necessary to take the prescribed teaching materials and examination syllabus as the basis, and do not add or delete contents at will to avoid being out of touch with the examination syllabus.
4. During counseling, we should give guidance to the candidates' learning methods, and advocate the learning methods of "reading the textbooks carefully, studying the textbooks assiduously, asking questions actively and learning by themselves".
5. Counseling should focus on the foundation, highlight the key points, help candidates to establish the overall concept of the course content, and give priority to the questions raised by candidates.
6. Pay attention to the cultivation of candidates' ability, especially the cultivation of self-study ability, guide candidates to learn autonomous learning step by step, and be good at asking questions, analyzing problems, making judgments and solving problems in the process of self-study.
7. Let candidates understand that the difficulty and ability level of the test questions are not the same thing. Each ability level has different difficulty questions.
(5) Provisions on proposition and examination
1. In the assessment requirements mentioned in each chapter of this syllabus, all details are the contents of the examination, and the questions cover all chapters, and the key chapters are appropriately highlighted to increase the coverage density of key contents.
2. The proportion of test papers to questions with different ability levels is roughly: "understanding" 20%, "mastering" 40% and "mastering" 40%.
3. The difficulty of the test questions should be reasonable and divided into four levels: easy, easy, difficult and difficult. The ratio of these four grades in each test paper is about 2: 3: 3: 2.
4. The questions that may be used in the examination paper of this course are: multiple choice questions, true or false questions, noun explanation questions, short answer questions and calculation questions (see appendix for sample questions).
5. The examination method is a closed-book written examination, and the examination time is 150 minutes. The score is 100%, and 60 is a pass.
Appendix question example
I. Multiple choice questions
() is a tool to analyze the effect of tax rate adjustment.
A. Proportional tax rate
B. Fixed tax rate
C. Cumulative tax rebate rate
D. Nominal tax rate
Second, judge and correct the wrong questions
For example, when demand elasticity is greater than supply elasticity, the tax burden tends to be borne by consumers.
Third, the noun explanation questions
Such as: taxpayer
Fourth, short answer questions
For example, briefly describe the characteristics of taxation.
Verb (abbreviation of verb) calculation problem
For example, a firecracker factory treats a batch of self-produced firecrackers as employee benefits. The cost of these firecrackers is 4000 yuan, and there is no sales price of similar products in the market, but it is known that its cost profit rate is 5% and the consumption tax rate is 15%. What is the consumption tax on these firecrackers?
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