Business Degree Program in China - Taxation

1. Introduction

Taxation is a subject that systematically reflects the theory, policy, system and management of tax. It is also one of the main courses in the course system of finance and economics. In the tax theory, according to the normative tax theory method under market economy to analyze tax issues; in tax policy, according to the tax system reform and policy adjustment, and the refinement of legal system, enrich the content of the tax system; from business tax and planning considerations, integrate into some case analysis of tax planning.

2. Similar Programs

Economics, international economics and trade, public finance, finance, economic management professional, economic and trade professional, financial engineering, credit management, investment, statistics, insurance, accounting and so on.

3. Research Fields

(1) Tax economics. Focus on the relationship between taxation and economy, pay close attention to the selection and evaluation of macro control policy.

(2) Tax engineering. Focusing on the analysis of the economic effects of the current tax system and the policy evaluation, and the research on international tax issues.

(3) Tax law. From the perspective of law and economics, focus on the establishment and improvement of tax law system, pay attention to the tax law relations, the tax law principle, the legislative system and the taxpayer rights and so on.

(4) Tax administration. From the perspective of political science and management, study the tax management from the scope of public management, pay attention to the improvement of the efficiency of tax administration.

(5) Tax planning. Start from the point of view of economics and management, taking the enterprise taxpayer as the main service object; discuss the ways to reduce the tax burden.

4. New Perspective of Western Economics

Tax and capital structure of enterprises

Tax and corporate mergers and acquisitions

Tax and enterprise production and management

5. Tax Fairness Theory

Tax revenue, as a specific social activity, cannot achieve a complete sense of fairness; it can only achieve specific goals of justice based on the principle of social justice within the available scope. The rights and obligations of taxpayers are the basis of the realization of tax fairness.

6. Main Courses

Taxation theory, taxation system, tax planning, practice of tax agency, international taxation, tax administration, taxation informatization, financial accounting, public finance, fiscal history, the state budget, public expenditure management, macroeconomics, microeconomics, econometrics, economic law, international economics.

7. Practice Teaching

Concentrated training: entrance education, cognition practice, entrepreneurship education, academic papers, finance social practice;

Class training: laboratory training.

8. Training Requirements

Taxation program trains application-oriented talents with the knowledge of taxation and management, and law, with the spirit of innovation, practical ability and the ability of self-development, have good professional ethics, are competent in tax authorities, enterprises, tax agencies and secondary schools and research units for teaching and research work.

9. Knowledge and Skills

1). with the basic theory and basic knowledge of taxation, master the basic law of the tax field; has the ability to analyze and solve practical problems, and has certain ability of scientific research and practical work.

2). with a solid knowledge in economic mathematics, computer and strong application ability; with the basic theory knowledge of the humanities and social science and natural science; has a wide knowledge and basic capabilities to develop towards the depth and breadth of professional knowledge.

10. Employment Prospects

Graduates are mainly engaged in taxation and finance related work in tax consulting agencies like tax affairs office, accounting firms and finance companies and government departments, such as finance, taxation and banks and business enterprises.