税法

课程介绍 Course Introduction

学分：3 | 先修课：财务会计 | 学期：大三上

税法课程系统介绍税收法律制度和税务实务操作。内容涵盖增值税、消费税、企业所得税、个人所得税等主要税种的法律规定、税额计算和纳税申报。学生将学习税收筹划的基本原理和方法，掌握企业日常经营中的税务处理技巧，培养税务合规和税务筹划能力。

Taxation systematically introduces tax laws and tax practice. Content covers legal provisions, tax calculation, and tax filing for major taxes including value-added tax, consumption tax, corporate income tax, and individual income tax. Students learn basic principles of tax planning, master tax treatment skills for daily business operations, and develop tax compliance and planning capabilities.

大作业 Final Project

作业标题：企业综合税务筹划方案设计

选择一家真实或模拟的企业，结合其经营模式和业务特点，设计一套综合税务筹划方案。内容包括增值税、企业所得税、个人所得税等主要税种的筹划思路和具体方案，对筹划前后的税负进行测算比较，并分析方案的合法性、风险点和可行性。

Select a real or simulated company and design a comprehensive tax planning plan based on its business model and characteristics. Include planning strategies for VAT, corporate income tax, and individual income tax, compare tax burdens before and after planning, and analyze the legality, risks, and feasibility of the plan.