教學大綱 Syllabus

科目名稱：消費稅理論與制度

Course Name: Theory and Practice of Consumption Taxation
  • 學年學期：114-1 Fall Semester, 2025
  • 科目代碼：205009001 Course No.205009001

修別：必

Type of Credit: Required

3.0

學分數

Credit(s)

80

預收人數

Number of Students

課程資料Course Details
  • 開課單位：財政三甲、財政三乙 Course Department:Public Finance/B/3
  • 授課老師：羅光達 Instructor: LO KUANG-TA
  • 先修科目：[ 財政學(全學年)(修習且及格)]Prerequisite([])
  • 上課時間：二234 Session: tue09-12

課程簡介Course Description

“Theory and Practice of Consumption Taxation” is a one-semester course at the undergraduate level. The purpose of this course is to provide an introduction to the consumption tax from both normative and positive points of view.

核心能力分析圖 Core Competence Analysis Chart

能力項目說明

    課程目標與學習成效Course Objectives & Learning Outcomes

    Topics broadly include the principles and history of consumption tax, the economic analyses of consumption tax, and the introduction to the consumption tax system in Taiwan. Completion of Public Finance (especially the taxation part) at the undergraduate level is the prerequisite for this course

    每周課程進度與作業要求 Course Schedule & Requirements

    請參閱課程附件之授課大綱。

    授課方式Teaching Approach

    90%

    講述 Lecture

    0%

    討論 Discussion

    0%

    小組活動 Group activity

    10%

    數位學習 E-learning

    0%

    其他： Others:

    評量工具與策略、評分標準成效Evaluation Criteria

    請參閱課程附件之授課大綱。

    指定/參考書目Textbook & References

    請參閱課程附件之授課大綱。

    已申請之圖書館指定參考書目 圖書館指定參考書查詢 |相關處理要點

    維護智慧財產權，務必使用正版書籍。 Respect Copyright.

    本課程可否使用生成式AI工具Course Policies on the Use of Generative AI Tools

    有條件開放使用:若有使用生成式AI工具之必要時，請務必符合學術倫理與遵守學術規範之要求。 Conditional Permitted to Use

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                        Approval
                
    
            
    
        
    
    
    
    
    
    
        
        
    
            
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