个人与企业税务课程标准
MODULE DESCRIPTOR课程标准
Module Title课程名称
Personal and Business Taxation 个人与企业税务
Reference课程编号 BS4113
Created开发日期 March 2019
Approved批准日期 July 2019
Amended修订日期 July 2019
Version版本号 10
SCQF Level SCQF等级 SCQF 10
SCQF Points SCQF学分 15
ECTS Points ECTS学分 7.5
Aims of Module课程目标
To develop students’understanding of the principles，together with the rules of computation and compliance，with a view to evaluating these for decision making in relation to personal and business taxation.To develop students’understanding of the principles and scope of Value Added Tax.
培养学生对个人和企业税务相关原则以及计算与合规规则的理解，以期对这些原则进行评估，以便在个人和企业税务方面作出决策。培养学生对增值税的原则和范围的理解。
Learning Outcomes for Module课程学习成果
On completion of this module，students are expected to be able to:(https://www.daowen.com)
完成该课程之后，学生应该能够：
1 Evaluate the main principles of income tax and VAT.
评估所得税和增值税的主要原则
2 Undertake detailed income tax computations.
进行详细的所得税计算
3 Synthesise their knowledge to minimise and defer tax liabilities for individuals and unincorporated business.
综合他们的知识，尽量减少和推迟个人和非法人企业的纳税义务
Indicative Module Content课程内容
Introduction to the tax system；administration；self assessment；duties and powers.Taxable persons；exempt income；allowances；computation of taxable income and income tax liability；payments and gifts eligible for relief；income from savings and investments；property income；pensions；national insurance；income from employment；income from self employment；nature and scope of trading；basis periods；capital allowances；trading losses；partnerships.Principles and scope of VAT；taxable persons；taxable，exempt and zero rated supplies；registration and deregistration；accounting for VAT；VAT Schemes；administration.
税收制度概论；行政管理；自我评估；职权。应税人员；免税收入；免税额；应纳税收入和所得税负债的计算；符合减免条件的付款和赠予；储蓄和投资收入；财产收入；养老金；国民保险；就业收入；自由职业收入；贸易性质和范围；基期；资本免税额；贸易损失；合伙关系。增值税的原则和范围；应税人员；应税、免税和零税率物资；登记和注销；增值税核算；增值税方案；管理。
Module Delivery 课程教学方法
Topics are introduced in the lectures and developed in tutorials for which students are expected to undertake directed independent learning.
在讲座中引入主题，并在个别辅导中发展主题，学生能够在一定的指导下进行自主学习。
Actual placement hours for professional，statutory or regulatory body
在专业、法定或监管机构的实际实习时间
ASSESSMENT PLAN考核方案
If a major/minormodel is used and box is ticked，% weightings below are indicative only.
如果使用主修/辅修模型并勾选了方框，则下面的权重百分比仅供参考。
Com ponent 1 第一部分
Description：说明 Closed book examination 闭卷考试MODULE PERFORMANCE DESCRIPTOR课程绩效标准Explanatory Text解释说明
The module is assessed by one component:C1-Closed Book Examination-100% weighting.Module Pass Mark=Grade D(40%)
本课程考核由一个部分组成。第一部分：闭卷考试-权重100%；课程通过分数=D级（40%）
Module Requirements课程要求
Prerequisites for Module预备课程 None. 无
Corequisites for module辅助课程 None. 无
Precluded Modules限修课程 None. 无
INDICATIVE BIBLIOGRAPHY
参考书目
1 MELVILLE，A.，2021.Taxation:Finance Act2020.26th ed.Harlow:Pearson Education.