《英美税务导论（英）》课程教学大纲 一、课程基本信息 课程代码：16014802 课程名称：英美税务导论（英） 英文名称：Introduction to US and UK Taxation 课程类别：专业课 时：32 学分：2 适用对象：商务英语专业本科生 考核方式：考试 先修课程：当代商学概论（英）、经济数学 二、课程简介 《英美税务导论（英）》是为外国语学院商务英语专业方向学生开设的专业基础 必修课。作为税收方向的一门入门级课程，本课程需要当代商学概论、经济数学等前 期课程作为基础，其内容主要包括介绍英美国家的税收基本制度和规则，着重以英国 税法为例，具体介绍英语税法中的个人所得税、增值税、遗产税、国民生产税以及相 关的基本税收征管方式。通过该门课程的学习，要求学生对国际税收的基本知识、基 本英文专业术语等有一个初步的了解，能够阅读税法方面的英文文献。 Introduction to US and UK Taxation is one of the compulsive courses for business English majors.As an introduction course to taxation,it needs the previous study of some course like Introduction to Contemporary Business and Mathematics of Economics as the foundation.Its scope of contents includes the very basic knowledge and conceptions on US and UK taxation systems and regulations,mainly focusing on UK's individual income tax, VAT,inheritance tax,national insurance contribution and the relevant tax administrations. Through the study of this course,the students are required to know the basic knowledge about taxation and English expression concerning taxation expressions,and they also can read most ofthe articles on taxation in English 三、课程性质与教学目的 本课程是商务英语专业的主干课程之一。本课程的主要任务和目标：通过本课程 的学习，使学生能够基本了解和掌握英美国家现行的税收法律规定及实务操作方法能 够阅读税收方面的英文文献，并且形成一定的税收意识
1 《英美税务导论（英）》课程教学大纲 一、课程基本信息 课程代码：16014802 课程名称：英美税务导论（英） 英文名称：Introduction to US and UK Taxation 课程类别：专业课 学 时：32 学 分：2 适用对象:商务英语专业本科生 考核方式：考试 先修课程：当代商学概论（英）、经济数学 二、课程简介 《英美税务导论（英）》是为外国语学院商务英语专业方向学生开设的专业基础 必修课。作为税收方向的一门入门级课程，本课程需要当代商学概论、经济数学等前 期课程作为基础，其内容主要包括介绍英美国家的税收基本制度和规则，着重以英国 税法为例，具体介绍英语税法中的个人所得税、增值税、遗产税、国民生产税以及相 关的基本税收征管方式。通过该门课程的学习，要求学生对国际税收的基本知识、基 本英文专业术语等有一个初步的了解，能够阅读税法方面的英文文献。 Introduction to US and UK Taxation is one of the compulsive courses for business English majors. As an introduction course to taxation, it needs the previous study of some course like Introduction to Contemporary Business and Mathematics of Economics as the foundation. Its scope of contents includes the very basic knowledge and conceptions on US and UK taxation systems and regulations, mainly focusing on UK’s individual income tax, VAT, inheritance tax, national insurance contribution and the relevant tax administrations. Through the study of this course, the students are required to know the basic knowledge about taxation and English expression concerning taxation expressions, and they also can read most of the articles on taxation in English 三、课程性质与教学目的 本课程是商务英语专业的主干课程之一。本课程的主要任务和目标：通过本课程 的学习，使学生能够基本了解和掌握英美国家现行的税收法律规定及实务操作方法能 够阅读税收方面的英文文献，并且形成一定的税收意识
(1)Be able to understand the rationale of the UK and the US tax system, and compare to relevant Chinese tax system,understand the advantages of our tax system..(了解英美税法的基本理念，将其与对应中国税法比 较，理解我国税法相关理念的优越性) (2)Be able to integrate knowledge and understanding from across the syllabus to enable you to complete detailed computations of tax liabilities..(融合不同税法知识，能够完成不同情况下的计税工作) (3)Be able to explain the underlying principles of taxation by providing a simple summary of the rules and how they apply to the particular situation.(能够解释计税工作的法律依据) (4)Be able to apply tax planning techniques by identifying available options and testing them to see which has the greater effect on tax liabilities.(能够进行税收筹划) 四、教学内容及要求 思政元素： 本部分介绍英美税收系统的理念、目标和管理结构，讲解时可以将其主要内容 与我国税收系统的相应内容进行比较，进而引导学生了解我国国情及基于该国情所设 计的税收制度背景，增强学生对我国税收体系制度的认可和自信。 This part introduces the concept,objectives and management structure of the Britain and American tax system.When explaining this part,we can compare its main contents with the corresponding contents of China's tax system,so as to guide students to understand China's national conditions and the background of the tax system designed based on the national conditions,and enhance students'recognition and confidence in China's tax system. Chapter 1 Tax System in the United States of America (一)目的与要求 1.Understanding the structure of taxation in the USA 2.Understanding tax administration 3.Knowing tax reform 教学内容 1.主要内容
2 (1) Be able to understand the rationale of the UK and the US tax system, and compare to relevant Chinese tax system, understand the advantages of our tax system. （了解英美税法的基本理念，将其与对应中国税法比 较，理解我国税法相关理念的优越性） (2) Be able to integrate knowledge and understanding from across the syllabus to enable you to complete detailed computations of tax liabilities. （融合不同税法知识，能够完成不同情况下的计税工作） (3) Be able to explain the underlying principles of taxation by providing a simple summary of the rules and how they apply to the particular situation. （能够解释计税工作的法律依据） (4) Be able to apply tax planning techniques by identifying available options and testing them to see which has the greater effect on tax liabilities. （能够进行税收筹划） 四、教学内容及要求 思政元素： 本部分介绍英美税收系统的理念、目标和管理结构，讲解时可以将其主要内容 与我国税收系统的相应内容进行比较，进而引导学生了解我国国情及基于该国情所设 计的税收制度背景，增强学生对我国税收体系制度的认可和自信。 This part introduces the concept, objectives and management structure of the Britain and American tax system. When explaining this part, we can compare its main contents with the corresponding contents of China's tax system, so as to guide students to understand China's national conditions and the background of the tax system designed based on the national conditions, and enhance students' recognition and confidence in China's tax system. Chapter 1 Tax System in the United States of America （一）目的与要求 1．Understanding the structure of taxation in the USA 2．Understanding tax administration 3．Knowing tax reform 教学内容 1．主要内容
1.1 Overview of the federal tax system 1.2 Main federal taxes 1.3 State taxes 1.4 Local government taxes 2.1 Federal administration 2.2 State administrations 2.3 Local administrations 2.基本概念和知识点 Individual income tax Corporate income tax Payroll taxes Estate and gift and generation-skipping transfer taxes State income tax State sales taxes Property tax International revenue service Examination Published and private rulings Alcohol and tobacco tax and trade bureau Customs and border protection 3.问题与应用（能力要求） Answer the following questions 1.Please briefly analyze the characteristics of tax system in the US. 2.Introduce the classification of the taxpayers of Individual Income Tax in the US. 3.Talk about the sales tax in the US.And make a comparison between sales tax in the US and VAT in China. 4.Make a comparison of the system structure between China and the US. 5.Please think about the main differences of the levying model of individual income tax between China and the US. (三)思考与实践 Explain the following sentences 1.Taxes are imposed on net income of individuals and corporations by
3 1.1 Overview of the federal tax system 1.2 Main federal taxes 1.3 State taxes 1.4 Local government taxes 2.1 Federal administration 2.2 State administrations 2.3 Local administrations 2．基本概念和知识点 Individual income tax Corporate income tax Payroll taxes Estate and gift and generation-skipping transfer taxes State income tax State sales taxes Property tax International revenue service Examination Published and private rulings Alcohol and tobacco tax and trade bureau Customs and border protection 3．问题与应用（能力要求） Answer the following questions 1.Please briefly analyze the characteristics of tax system in the US. 2.Introduce the classification of the taxpayers of Individual Income Tax in the US. 3.Talk about the sales tax in the US. And make a comparison between sales tax in the US and VAT in China. 4.Make a comparison of the system structure between China and the US. 5.Please think about the main differences of the levying model of individual income tax between China and the US. （三）思考与实践 Explain the following sentences 1.Taxes are imposed on net income of individuals and corporations by
the federal,most state,and some local governments,Residents are taxed on worldwide income and allowed a credit for foreign taxes.Income subject to tax is determined under tax rules,not accounting principles,and includes almost all income from whatever source. 2.In general.a United States citizen or resident alien generally is subject to the US individual income less certain exclusions,exemptions,and deductions. (四)教学方法与手段 介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、 分组讨论、课堂讨论等 Chapter 2 Tax System in the United Kingdom (一)目的与要求 1.Understanding overview of tax system in the United Kingdom 2.Understanding tax administration 3.Knowing Tax administration 4.Knowing tax reform (二)教学内容 1.主要内容 1.1 Residence and domicile 1.2 Examples of non-dom status 2.1 Individual income tax 2.2 Inheritance tax 2.3 Council tax 2.4 Value added tax (VAT) 2.5 Corporate tax 2.6 Business rates 2.7 National insurance contributions 2.8 Capital gains tax 2.基本概念和知识点 Gross income Income tax schedules Tax rate Exemptions on investment Compulsory Registration
4 the federal, most state, and some local governments, Residents are taxed on worldwide income and allowed a credit for foreign taxes. Income subject to tax is determined under tax rules, not accounting principles, and includes almost all income from whatever source. 2.In general, a United States citizen or resident alien generally is subject to the US individual income less certain exclusions, exemptions, and deductions. (四)教学方法与手段 介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、 分组讨论、课堂讨论等。 Chapter 2 Tax System in the United Kingdom （一）目的与要求 1.Understanding overview of tax system in the United Kingdom 2.Understanding tax administration 3.Knowing Tax administration 4.Knowing tax reform （二）教学内容 1.主要内容 1.1 Residence and domicile 1.2 Examples of non-dom status 2.1 Individual income tax 2.2 Inheritance tax 2.3 Council tax 2.4 Value added tax (VAT) 2.5 Corporate tax 2.6 Business rates 2.7 National insurance contributions 2.8 Capital gains tax 2.基本概念和知识点 Gross income Income tax schedules Tax rate Exemptions on investment Compulsory Registration
Rates of VAT Reduced rate items Preparing your VAT return Online filing Record keeping 3.问题与应用（能力要求） Answer the following questions 1.What are the special points of the VAT in the UK? 2.Please explain the business rates in the UK. 3.List the reduced tax rate items for the VAT in the UK. 4.Explain the types of the UK National Insurance Contributions. 5.How to understand the statues of“non-dom”? (三)思考与实践 Explain the following sentences 1.UK source income is generally subject to UK taxation no matter the citizenship nor the place of residence of the individual nor the place of registration of the company. 2.Exemptions are intended to relieved the tax burden on essentials while placing the full tax on luxuries. 3.The zero rate of VAT applied to many goods and services also comes under fire as "an expensive and highly inefficient"way of helping people on low incomes. 4.Transfers between husband and wife or between civil partners do not crystallize a capital gain,but instead transfer the purchase price and allowances. (四)教学方法与手段 介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、 分组讨论、课堂讨论等。 Chapter 3 Income tax (一)目的与要求 1.Explain how the residence of an individual is determined. 2.Compute the tax payable on savings and dividends income. 3.Prepare a basic income tax computation involving different types of income. 5
5 Rates of VAT Reduced rate items Preparing your VAT return Online filing Record keeping 3.问题与应用（能力要求） Answer the following questions 1.What are the special points of the VAT in the UK? 2.Please explain the business rates in the UK. 3.List the reduced tax rate items for the VAT in the UK. 4.Explain the types of the UK National Insurance Contributions. 5.How to understand the statues of “non-dom”? （三）思考与实践 Explain the following sentences 1.UK source income is generally subject to UK taxation no matter the citizenship nor the place of residence of the individual nor the place of registration of the company. 2.Exemptions are intended to relieved the tax burden on essentials while placing the full tax on luxuries. 3.The zero rate of VAT applied to many goods and services also comes under fire as “an expensive and highly inefficient” way of helping people on low incomes. 4.Transfers between husband and wife or between civil partners do not crystallize a capital gain, but instead transfer the purchase price and allowances. （四）教学方法与手段 介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、 分组讨论、课堂讨论等。 Chapter 3 Income tax (一)目的与要求 1.Explain how the residence of an individual is determined. 2.Compute the tax payable on savings and dividends income. 3.Prepare a basic income tax computation involving different types of income