TAXATION ADMINISTRATION

PREREQUISITES:NATIONAL TAXATION

OBJECTIVES

Taxation Administration is one of compulsory courses for public finance major. It mainly includes the primary theories, management rules, tax inspection, taxation administration system and the legislative responsibility. The attending students should understand the primary theories and basic skills of taxation administration, know very well the current taxation administration system in China,master the procedures of taxation administration and realize the rights and duties of both the collecting tax and paying tax.

PROGRESSIVE ASSESSMENT

Practice on the machine performance in the classroom(10%)

2 hour examination (90%)

RECOMMENDED TEXTS

1.Xudong Wu (2005): Taxation Administration, China Renmin University Press.

2.Senping Yang (2003): Taxation Administration (newly edited version), Jinan University Press.

3.Tingru Jing &Li Hua(2009): an Experimental Course in Tax Collecting and Administration, Tianjin University Press.

4.Hua Ai(2005): Tax Inspection, China Renmin University Press.

TOPICS TO BE COVERED IN THE LECTURES/ CLASS SCHEDULE

Week1(2013.3.1): Introduction of Primary Concepts of Taxation Administration

Week2(2013.3.8): Introduction of the Contents of the Taxation Registration

Week3(2013.3.15): Account Book and Voucher Administration

Week4(2013.3.22):Tax Returns Administrations

Week5(2013.3.29):Tax Electronic Reporting Laboratory Learning

Week6(201.4.5): Taxes Levied Way

Week7(2013.4.12):Tax Collection Measures

Week8(2013.4.19): Collecting Tax Administration

Week9(2013.4.26): Tax Assessment

Week10(2013.5.3): Tax Inspection

Week11(2013.5.10):Legal Responsibility of Taxation

Week12(2013.5.17): Fundamental Rights of Taxpayers

Week13(2013.5.24): Tax Administrative Reconsideration

Week14(2013.5.31): Tax Administrative Litigation

Week15(2013.6.7): Tax Executive Compensation

Week16(2013.6.14): Review and Q & A

Week17(2013.6.21): Examination