税收学专业教学培养方案
一、培养目标
本专业培养具有良好的财税法、经济学的理论基础,有扎实的财政学、会计学和财务管理方面的专业能力,有较强的税务管理与税收筹划等业务技能,能够在税务和财政机关、政府经济管理部门、企业、中介组织、相关咨询机构从事税收管理、税收筹划、涉税服务代理等方面的专业服务工作,具有创新精神和卓越业务能力的复合型、应用型税务专门人才。
主要就业岗位:企业税务、财务部门等 ;
次要就业岗位:税务师事务所、会计师事务所、其他各类咨询机构;
其他就业岗位:事业单位及政府机关税务部门。
二、培养要求
本专业要求学生系统地掌握经济学基本原理和财政学相关基础知识;熟悉党和国家路线、方针、政策,了解市场经济运行机制;熟悉税收相关法规和政策,了解其目的及原理;了解中外税制发展的历史和现状;了解税收学的学术动态;具有利用所学知识进行税收筹划、代理申报等实践操作能力;能熟练掌握一门外语。
毕业学生应掌握以下知识,具备以下能力:
(一)熟练掌握现代经济学、财政学、会计学、数学和统计学的基本知识,为税收实践打下宽厚的基础;
(二)精通国家税收、财政的方针、政策、法律制度,及其他相关法律法规,掌握税收业务和管理技能;
(三)了解中外税收学的发展的现状、动态及历史沿革;
(四)具备从事税收业务管理和税务代理、税收筹划、税务会计等专业研究与应用能力,能胜任税收业务工作;
(五)熟练掌握计算机操作技能,具有熟练的计算机税收申报和税务管理操作的能力,了解大数据时代税收学的变化趋势;
(六)具有较强的文字和口头表达能力,能熟练掌握一门外语。
三、主要课程
微观经济学、宏观经济学、会计学原理、管理学、金融学、概率论与数理统计、统计学、中国税制、财务会计、税务会计、财政学、涉税服务实务、法经济学、税收申报仿真模拟、国际税收、税收筹划、税务管理与审查、财经数据分析软件、中国财税史、比较税制。
四、实践性教学环节
军训、认识实习、专业实习、毕业实习、毕业论文等。
五、修业年限
修业年限:基本学制四年,实行弹性学制,可延长至六年。
本专业准予毕业总学分为165学分。
六、授予学位
经济学学士。
七、专业指导性教学计划
本专业指导性教学计划见附表。
Description of Taxation Major Program
I. Objectives
This program aims to cultivate high-level professional talents with the spirit of innovation and capacity of application, a solid theoretical foundation of finance, taxation laws, economics and management, professional ability of accounting, finance management and tax, and business skills of tax administration and tax planning. Students will be qualified for work in tax and financial organs, government's economic management departments, enterprises, intermediary organizations, tax management, tax and accounting professional services, and become compound and applied talents of taxation with creativity and capability.
The graduates are oriented to all kinds of enterprises, agencies and advisories of taxation, and government taxation departments and public financial sector.
Preferred jobs: taxation and financial department in enterprises;
Secondary jobs: taxation firms and accounting firms;
Other jobs: public institutions, taxation departments and public financial government departments.
II. Requirements
This program requires student to have a thorough grasp of basic theories of economics and essential knowledge of public finance, to be familiar with the CCP and the government economic policies and regulations, to learn the operation mechanism of market economy, to be familiar with laws and regulations associated with taxation, to learn the history and current situation of China and foreign taxation development. Students are to have an awareness of academic trends in taxation, develop their capacities of taxation planning and practical tax agency operation, and to master a foreign language.
The graduates are required
1. to master the basic knowledge of economics, law and accounting;
2. to understand the dynamic development of discipline and the theory of frontier;
3. to be familiar with the national tax, financial guidelines and policies, legal system, and to grasp the tax business and management skills;
4. to be able to engage in tax management, tax agent, tax planning, tax accounting and other professional research and application ability;
5. to be able to use computer in business work and scientific research work skillfully;
6. to master at least one foreign language.
III. Main Courses
Microeconomics, Macroeconomics, Accounting principle, Management,Monetary banking, Probability theory and mathematical statistics, Econometrics, Taxation system in China, Financial accounting, Tax accounting, Finance, Practice of Tax-related Services, Law and Economics,Statistics,Tax Declaration Simulation, International tax, Tax planning, Tax administration and Inspection, Financial data analysis software, The Chinese history of taxation, Comparative taxation system.
Ⅳ. Application-oriented Teaching and Learning
Military training, Understanding practice, Professional practice, Graduation practice and graduation thesis, etc.
Ⅴ. Duration of Education and Credits
4 years
Total Graduation Credits: 165
Ⅵ. Degree
Bachelor of Economics
VII.Teaching Arrangement Table
See the appendix.