《外国税制》课程教学大纲

《国外财税制度》（双语）课程教学大纲一、课程总述本课程大纲是以2015年财政本科专业人才培养方案为依据编制的。

二、教学时数分配三、单元教学目的、教学重难点和内容设置Chapter 1 Government At A Glance【Objectives】By learning this chapter, students are going to know more of American government expenditure and revenue. What’s more, they’er supposed to explore and find the datas about the government public finance via internet resources if necessary.【Key points】Federal Government, State and Local Governments, the Size of Government, Budget, Government Expenditures, Government Revenues【Contents】1. Legal Framework2.Unified Budgeternment Expenditureernment RevenueChapter 3 Welfare Economics【Objectives】By learning this chapter, students are supposed to grasp the basic framework of normative analysis, including the two fundamental theorems of welfare economics and the cases when there are market failures.【Key points】Welfare economics, Pareto efficient, Pareto improvement, the first fundamental theorem of welfare economics, fairness, the first fundamental theorem of welfare economics, market failure, government intervention【Contents】1.Welfare economics2.The first fundamental theorem of welfare economics3.Fairness and the second fundamental theorem of welfare economics4.Market failure5.Buying into welfare economicsChapter 7 Education【Objectives】The chapter provides students with a chance to look into the US educational institutions and its fiscal problems concerning education. By comparing the educational practices between China and the US, students will be able to better understand why governments intervene into the field of education.【Key points】public education, government intervention, public good, externality, commodity egalitarianism, charter schools, school voucher, school accountability 【Contents】1.Justifying government intervention in education2.What can government intervention in education accomplish?3.New directions for public educationChapter 9 The Health Care Market【Objectives】The chapter would introduce the unique aspects of the health care market and justify government intervention in the health care provision.【Key points】Health care market, private insurance, social insurance, insurance premium, expected value, actuarially fair insurance premium, expected utility, risk smoothing, risk premium, loading fee, risk pooling, adverse selection, asymmetric information, death spiral, moral hazard, paternalism【Contents】1.The role of insurance2.The role of risk pooling3.Adverse selection in the health insurance market4.Insurance and moral hazard5.Other information problems in the health care market6.Do we want efficient provision of health care?Chapter 10 Government and the Health Care Market 【Objectives】The chapter would discuss the practices of US health care, including private health insurance and the main forms of government provision of health insurance, i.e. Medicare and Medicaid. By analyzing the challenges facing the health care system, proposals as to reform the system are brought about.【Key points】Private health insurance, Employer-provided health insurance, job lock, cost-based reimbursement, fee-for-service, managed care, capitation-based reimbursement, Medicare, hospital insurance, supplementary medical insurance, prospective payment systems, retrospective payment system, Medicaid, health care reform【Contents】1.Private health insuranceernment provision of health insurance: Medicare and Medicaid3.Health care reformChapter 17 The Personal Income Tax【Objectives】This chapter introduces the US personal income tax system. By learning it, students are supposed to learn how to calculate the personal income tax according to the five steps. Detailed explanation will be given as to prove the complexity of tax system.【Key points】adjusted gross income, taxable income, exemption, deductions, rate schedule, capital gain(loss), realized capital gain, unrealized capital gain, imputed rent, lock-in effect, individual retirement account, Roth IRA, 401(k) plan, Keogh Plan, education savings account, itemized deduction, standard deduction, tax credit, tax expenditure, tax reform act of 1986 【Contents】1.Basic structure2.Defining income3.Excludable reforms of money income4.Exemptions and deductions5.Rate structure6.Taxes and inflation7.The alternative minimum tax8.Choice of unit and the marriage tax9.State income taxes10.Politics and tax reform。

《外国税制》目录一、课程简介二、教学目标三、教学中需注意的问题四、教材与参考书目五、教学课时分配六、教学内容第一章外国税收制度概述第二章美国税制第三章日本税制第四章英国税制第五章法国税制第六章德国税制.第七章瑞典和丹麦税制第八章荷兰和瑞士税制第九章加拿大和澳大利亚税制第十章俄罗斯税制第十一章匈牙利和波兰税制第十二章新加坡和韩国税制第十三章印度和巴西税制第十四章南非和埃及税制第十五章主要避税地国家或地区税制《外国税制》教学大纲一、课程简介“外国税制”是高等财经院校财政税收学专业的专业课程。

本课程从西方税制理论与国别税制的产生发展演变过程，较详细介绍西方国家税制理论体系，同时分国别简介了美国、英国、日本、德国、法国、澳大利亚、瑞典、韩国、新加坡、巴西、南非、俄罗斯、匈牙利、波兰等20国税收制度等内容。

二、教学目标《外国税制》是财政学专业核心课之一。

据此，本大纲所指课程适用于我院财政学专业的本科生作为专业课使用。

随着经济全球化趋势的进一步发展，各国经济发展的依存度日益提高，税制建设与税制改革也呈现出相互影响、逐步趋同的特征。

然而，由于各国的经济发展水平、政治体制和文化背景等因素存在差异，世界各国税制也各有特色，其中，许多国家税制建设、税制改革和税收管理方面的经验值得借鉴和参考。

本课程教学的目的即是帮助学生了解、比较和分析外国税收制度及其发展趋势。

学生通过学习和研究世界主要发达国家和发展中国家的税收制度，可开阔专业视野，把握世界各国税制改革和发展的一般规律，借鉴税制建设的国际经验，从而为我国的税制改革和社会经济发展服务。

三、教学中需注意的问题1、注意反映各国税制理论与实践的新发展。

每年相关的外国税制法规都要进行相应修改，教学时应依据教学大纲，密切联系实际，注意各国最新的税收政策，以准确反映各国税制的现状。

2、注意与相关课程的衔接。

外国税制的先修课是财政学，后续课包括国际税收、税务代理；相关课程是预算会计、经济法、财务会计、财务管理等。

外国税制教程课程设计1. 简介本课程旨在通过系统的学习和探讨，让学生了解和掌握外国税收制度和相关政策。

其中包括但不限于以下几个方面：•外国税收制度的基本概念、原则与体系•外国税种的分类、性质和适用范围•外国纳税人的义务和权利•外国税务管理机构的职能和作用•外国纳税申报和纳税审核的程序和要求•外国税收制度的发展和趋势2. 教学目标通过本课程的学习，学生将能够：•熟练掌握外国税收制度的基本概念、原则和体系；•了解主要的外国税种分类、性质和适用范围；•熟悉外国纳税人的义务和权利，能够正确履行纳税义务；•理解外国税务管理机构的职能和作用；•熟悉外国纳税申报和纳税审核的程序和要求；•把握外国税收制度的发展和趋势，具有识别和应对风险的能力。

3. 教学内容安排章节主题教学安排第一章外国税收制度概述2学时第二章外国税种分类介绍4学时第三章外国纳税人义务和权利4学时第四章外国税务管理机构职能与作用2学时第五章外国纳税申报和纳税审核4学时第六章外国税收制度发展和趋势2学时4. 教学方法•课堂授课：老师将讲解主要的知识点、例证说明、以及阐述具体的操作技能。

•课堂讨论：学生与老师一同讨论课程中的重点知识，可以促进学生的思考和灵活应用。

•个案分析：老师将提供一些实际案例供学生分析和讨论，以加深对理论知识的理解和应用。

•学生报告：学生可结合相关文献或案例，就课程的具体问题做报告，展示自己的研究能力和总结归纳能力。

5. 评估方式•平时成绩：包括作业、出勤情况、课堂表现等，占总成绩的20%；•课程论文：学生结合实际情况撰写外国税收制度相关的论文，占总成绩的40%；•期末考试：闭卷考试，考查学生对于课程内容的掌握程度，占总成绩的40%。

6. 参考文献•《外国税收制度》•《税务管理法》•《国际税收和税务法》•《跨国企业税收策略》•《税务法基础教程》7. 总结本课程注重理论与实践的结合，旨在培养学生的税务科学素养和实践能力，在实战中掌握外国税收制度的知识和技能。

《外国税制》课程教学大纲一、课程基本信息课程代码：16178902课程名称：外国税制英文名称：Taxation of foreign Country课程类别：专业课学时：32学分：2适用对象：税收、财政、资产评估考核方式：考查先修课程：中国税制（税法）、财政学等相关经济学、管理学基础知识二、课程简介税收是国家筹措财政资金、调节经济运行的工具。

由于各国的历史、政治、文化和经济发展状况各异，各国的税收制度也千差万别。

但税收制度总是存在共性，并且随着经济全球化，各国的税制建设和税制改革也相互影响。

因此，研究中国税制的同时也应当注意研究各国税制的不同。

《外国税制》旨在通过对世界不同国家税制设计和税制改革的客观阐述，分析各国税制体系的特点及影响因素，探讨税制改革的国际趋势，吸取可借鉴的国际经验，为完善中国税制体系提供参考。

Tax is a tool for the state to raise financial funds and regulate economic operation. Due to the different historical, political, cultural and economic development of different countries, the tax system of each country is also very different. However, there are always commonalities in the tax system, and with the economic globalization, the tax system construction and reform of various countries also influence each other. Therefore, when we study China's tax system, we should also pay attention to the different tax systems of different countries.The purpose of foreign tax system is to analyze the characteristics and influencing factors of tax system in different countries, to explore the international trend of tax system reform, and to draw lessons from international experience, so as to provide reference for improving China's tax system.三、课程性质与教学目的本课程是一门专业选修课，旨在以中国特色社会主义理论为指导，贯彻新时期治税思想，按照理论联系实际和“外为中用”的原则，开展税收教育，使学生对当代的外国税制有较深入和总括的了解，提高税务专业人才培养的质量，为社会主义市场经济建设服务。