课程信息Course information | |||||||||||||||
课程名称Course Name | 企业税收筹划 Enterprise Tax Planning | 课程代码 Course Number | Z3202003 | ||||||||||||
课程类别 Course Category | £学位类课程Degree course □非学位类课程Non-Degree course | ||||||||||||||
开课学期 Course Semester | 第二学期 The second semester | 学时 Course Time | 32 | 学分 Credit | 2 | ||||||||||
开课单位 Institute | 会计学院 School of Accounting | 适用专业 Applicable Major | 会计学研究生 The graduate accounting | ||||||||||||
考核方式 Assessment Method | □考试 Examination£考查Test | ||||||||||||||
平时成绩占比Percentage of Peacetime Achievements | 30% | 期末成绩占比 Percentage of Final Achievements | 70% | ||||||||||||
先修课程 AdvancedCourses | 会计学、税法、财务管理 Accounting，Tax Law，Financial management | ||||||||||||||
教师团队 Teacher | 孙燕东 欧阳春花 Yandong Sun ，Chunhua Ouyang | ||||||||||||||
培养目标Teaching Objectives | |||||||||||||||
1、立德树人：课程教学中融入思政元素，有目的、有计划、有技巧地将社会主义核心价值观体现在教书育人的过程中。找准价值引领与税收筹划课程的契合点，将传统美德、职业道德、责任担当和社会主义核心价值观等思政元素融入税收筹划课程教学过程，以期学生在学习专业知识的同时提升思想政治素质和人文素养。在培养学生企业税收筹划能力的同时，帮助学生更客观、全面地认识和理解世界，树立正确的价值观、人生观和世界观，使智育与德育有机结合与统一，逐步实现“立德树人”的综合教育理念。 2、课程目标：针对修过《会计学》、《税法》、《财务管理》课程的研究生的知识背景和能力特点，《企业税务筹划》课程采用理论讲授与案例分析相结合的方法进行教学，在“大智移云物区”（大数据、人工智能、移动互联网、云计算、物联网、区块链）时代，为《企业税收筹划》课程的讲授提供了良好契机，着重培养和提高学生利用税收筹划的基本理论和方法分析和解决实际经济问题的能力，利用大数据、云计算、物联网、人工智能等技术来创新税收筹划。通过本课程的教学，力求使学生达到： (1) 了解税收筹划理论； (2) 全面掌握税收筹划的基本方法； (3) 使他们在未来的企业经营活动中能够有目的地实施税收筹划，以保证企业在赢得利润的同时，获得最大的税收收益和现行税收法律的保护。 "Cultivating people by virtue".Ideological and political elements are incorporated into the teaching of the curriculum, to guide students with purpose, plan and skill, and to embody the core socialist values in the process of teaching and educating people. To identify the convergence point between value guidance and tax planning course, integrate ideological and political elements such as traditional virtues, professional ethics, responsibility and socialist core values into the teaching process of tax planning course, in order to improve students' ideological and political quality and humanistic quality while learning professional knowledge.Helping students to understand the world more objective and comprehensive while cultivating students' ability of enterprise tax planning so that they can establish correct values, outlook on life and world outlook. Meanwhile, the course can combine the intellectual education and moral education organically. Gradually realize the comprehensive education concept of "cultivating people by virtue". For completed "accounting", "tax law", "financial management" characteristics of graduate student's knowledge and ability, the tax planning course, by adopting the combination of theoretical teaching and case analysis approach to teaching, under the era of Big Data, Artificial Intelligence, Mobile Internet, Cloud Computing, Internet of Things, Blockchain,provides a good opportunity for the teaching of the course and focuses on cultivating and improving students' abilities and ideas to analyze and solve the problem of the real economy on the basis of using the basic theories and methods of tax planning.Make use of Big data, Cloud computing, Internet of Things, Artificial Intelligence and other technologies to innovate tax planning. Through teaching of the course, we strive to make students reach to: (1)Understand the theory of tax planning; (2) To master the basic methods of tax planning comprehensively; (3) It enables them to purposefully implement tax planning in future business activities to ensure that enterprises can obtain the maximum tax revenue and the protection of existing tax laws while winning profits. | |||||||||||||||
内容简介Teaching Contents | |||||||||||||||
本课程介绍税收筹划的基本理论和方法，并运用这些理论和方法降低企业的税收成本。课程内容主要包括： （1）税收筹划理论。本部分介绍税收筹划理论的总体概况以及历史进展、税收筹划的基本理念与思路。教学中将思政元素融入到税收筹划课程，实现税收筹划理论知识传授与思政价值引领的合理融合与渗透，培养学生法律意识、责任意识、道德素养、人文情怀、使命担当，使学生树立正确的“三观”; （2）主要税种的税收筹划理论与技术。本部分主要涉及增值税和所得税的税收筹划问题，包括公司组织架构税收筹划与案例分析、企业日常经营税收筹划与案例分析。在梳理筹划思路、设计筹划方案以及运用筹划结论时，引导学生遵纪守法、全面思考、大局意识; （3）企业特殊问题的税收筹划。本部分包括企业重组业务税收筹划与案例分析、薪酬激励税收筹划与案例分析等内容。教学中通过理论分析和案例研究相结合的教学方法，培养学生解决实务中各类税收筹划问题的能力。教学中结合新的税收政策、税收征管环境的智能化、时事热点和焦点，推出探究式税收筹划案例。 This course introduces the basic theories and methods of tax planning and uses these theories and methods to reduce the tax cost of enterprises. The course content mainly includes: (1)Theory of tax planning.This part introduces the total profile and historical progress of tax planning theory, the basic ideas and thoughts of tax planning.In teaching, ideological and political elements are integrated into the course of tax planning, so as to realize the reasonable integration and penetration of knowledge-transference and ideological and political value guidance, to cultivate students' legal consciousness, responsibility consciousness, moral quality, humanistic feelings and mission responsibility, and enable students to establish the correct " three-outlook". (2)Tax planning theories and technologies of major taxes. This part mainly involves tax planning of added-value tax and income tax, including tax planning of corporate organizational structureand case analysis, tax planning of daily operation of enterprisesand case analysis. To guide the students to abide by the law, to think comprehensively and enhance the overall consciousness when combing the planning ideas, designing the planning schemes and applying the planning conclusions. (3)Tax planning for special problems of enterprises.This part includes tax planning of corporate restructuring business and case analysis, tax planning of salary incentive and case analysis,etc.In the teaching, through the combination of theoretical analysis and case studies, students are trained to solve various tax planning problems in practice. Combining the new tax policy, Intelligent tax collection and administration environment, current affairs and focus issues in the teaching, inquiry case of tax planning is introduced. | |||||||||||||||
教学时数分配Distribution of Teaching Hours | |||||||||||||||
教学内容 | 学时 | 教学方式* | 主讲教师 | ||||||||||||
4 | 讲授、讨论 | 孙燕东 | |||||||||||||
（一）公司组织架构筹划与案例分析 | 4 | 讲授 案例分析 | 孙燕东 | ||||||||||||
专题二 增值税的税务筹划 （二）企业日常经营筹划与案例分析 （三）企业重组业务筹划与案例分析 | 8 | 讲授 案例分析 | 孙燕东 | ||||||||||||
案例讨论 | 4 | 讨论 | 孙燕东 欧阳春花 | ||||||||||||
专题三 企业所得税税收筹划与案例分析 | 8 | 讲授、讨论 | 欧阳春花 | ||||||||||||
4 | 讲授、讨论 | 欧阳春花 | |||||||||||||
案例讨论 | 4 | 讨论 | 欧阳春花 | ||||||||||||
合计 | 36 | ||||||||||||||
教材和教学参考资源The Teaching Material and Teaching Resources | 讲授与讨论 | ||||||||||||||
（一）教材 1.主讲教材 [1]盖地.企业税务筹划理论与实务（第五版）[M].大连：东北财经大学出版社，2017年. [2]蔡昌. 税收筹划：理论、实务与案例[M].北京：中国人民大学出版社，2018年. 2.其他教材 [1]计金标.税收筹划（第六版） [M].北京：中国人民大学出版社，2016年. [2]梁俊娇 税收筹划（第六版） [M].北京：中国人民大学出版社，2017年. [3]盖地.税务筹划学（第五版） [M].北京：中国人民大学出版社，2017. （二）阅读书目 [1]迈伦·斯科尔斯等.税收与企业战略：筹划方法[M].北京：中国财政经济出版社，2004. [2]萨莉·M·琼斯等.税收筹划原理：经营和投资规划的税收原则[M].北京：中国人民大学出版社，2009. [3]萨莉·M·琼斯等.高级税收战略(第4版)[M].北京：北京人民邮电出版社，2010. [4]S.P.科塔里，等，当代会计研究:综述与评论，北京:中国人民大学出版社，2009. [5]（美）费尔德斯坦等著，赵志耘译.税收对跨国公司的影响[M].北京：中国财政经济出版社，1998. [6] 哈维.S.罗森，财政学（第十版）[M].北京:中国人民大学出版社，2015. [7]萨利.M.琼斯，谢利.C.罗兹-卡塔那奇.税收筹划原理一经营和投资规划的税收原则(第十-版)[M].北京:中国人民大学出版社，2008. [8]蔡昌.税收筹划论:前沿理论与实证研究[M].北京:清华大学出版社，2015. [9]蔡昌.税收筹划[M].北京:经济科学出版社，2016. [10]盖地.税务筹划研究[M].北京:中国人民大学出版社，2013. [11]梁云凤.战略性税收筹划研究[M].北京:中国财政经济出版社，2006. （三）推荐期刊文章 [1]盖地,胡国强.税收规避与财务报告成本的权衡研究——来自中国2008年所得税改革的证据[J]．会计研究，2012（3）:20-25． [2]集团税务筹划及其风险管控[J]. 高峰. 会计师. 2016(20) [3]企业税务筹划的六种方法探讨[J]. 陈健勇. 中国总会计师. 2013(07) [4]跨国公司纳税筹划研究[J]. 张轶. 会计师. 2013(20) [5]税务筹划目标研究[J]. 梁文涛. 财会通讯. 2010(11) [6]盖地，崔志娟.显性税收、隐性税收与税收资本化[J].经济与管理研究，2008（3）：79-83. [7]纳税筹划与企业战略[J]. 张英明. 经济与管理. 2006(09) [8]试论税务筹划的非税成本及其规避[J]. 盖地,钱桂萍. 当代财经. 2005(12) [9]有效税收筹划框架的概述及其启示[J]. 鹿美遥. 西南政法大学学报. 2005(05) [10]风险税务筹划方案的衡量与选择[J]. 盖地,周宇飞. 经济与管理研究. 2005(09) [11]Tax planning from backroom to boardroom[J].MacLean,Jim. Canadian Mining Journal. 2013 (5) [12]Tax planning, corporate governance and equity value[J] . Nor Shaipah Abdul Wahab,Kevin Holland. The British Accounting Review . 2012 (2) [13]Earnings management induced by tax planning: The case of Portuguese private firms[J] . Mário Marques,Lúcia Lima Rodrigues,Russell Craig. Journal of International Accounting, Auditing and Taxation . 2011 (2) [14]Tax planning while Congress debates policy[J] . Anonymous. Southwest Farm Press . 2010 [15]Hoffman Jr., William H. The theory of tax planning[J].Accounting Review,1961,36(2):825-855. [16]Janssen, Boudewijn. Taxes and business strategy[J]. European Accounting Review,2002,11(3):115-130. [17]Tax policy and planning implications of hidden taxes: effective marginal tax rate exercises[J] . Carol M Fischer,Timothy J Rupert,Martha L Wartick. Journal of Accounting Education. 2001 (1) （四）学习网站 国家税务总局网站,http://www.chinatax.gov.cn/ 中华人民共和国财政部网站，http://www.mof.gov.cn/index.htm （五）其它 [1]2015年以来《税务研究》杂志 [2]2015年以来《会计研究》杂志 [3]2015年以来《管理世界》杂志 | |||||||||||||||
大纲编制人 Outline Designer | 孙燕东、欧阳春花 | 编制日期 Date | 2021年7月7日 | ||||||||||||
大纲审定人 (学科负责人) Authorized Person (Subject) | 审定日期 Approval Date | 年月日 | |||||||||||||
