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所在平台: Udemy |
课程主页: https://www.udemy.com/course/advanced-taxation/
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课程名称：专业学生的高级税务课程 课程概述： 本课程旨在培养学生在税务领域的主要能力，成功完成后，学员应能： - 应用并建议特定税法条款，以计算公司的税务责任； - 识别并解释税务情境中出现的伦理和法律问题； - 获取管理税务实践公司的知识； - 就税务规划提供建议，包括替代税收处理方法，以延迟或最小化税务责任； - 理解税务争议解决机制； - 讨论税收政策制定，并将国家税收政策原则应用于具体场景； - 理解数字经济及其他国际税务的当代问题； - 按照《石油利润税法》的相关规定准备石油利润税计算。 课程大纲： 学员应能： - 解释尼日利亚税务管理各机关的角色、职责和权力； - 解释2017年国家税收政策（NTP）的指导原则及其应用； - 识别并解释国际会计师伦理标准委员会（IESBA）规定的五项基本伦理原则； - 在复杂情况下获取计算个人和法人税务责任的税收立法基础知识； - 以适当方式与税务官员、客户及其他专业人士进行联络。 课程重点： - 税务管理与企业及投资收入的税务情况（占40%） - 税务管理导论： - 介绍尼日利亚税务管理系统，重点关注： (i) 财政联邦制的宪法条款； (ii) 不同级别政府的结构和征税权； (iii) 三个政府部门的角色； (iv) 各税务机关的职能； (v) 多重税收问题及可能的解决方案。
Main competenciesOn successful completion of this paper, candidates should be able to:Apply and advise on specific provisions of the tax laws in computing the tax liabilitiesof companies;Recognize and explain ethical and legal issues arising in taxation scenarios;Gain knowledge of how to run and manage a tax practice firmAdvise on tax planning including alternative tax treatments to defer or minimize taxliabilities;Understand tax dispute resolution mechanisms;Discuss tax policy formulation and apply the principles of the National Tax Policy tocontextual scenarios;Understand taxation of the digital economy and other contemporary issues ininternational taxation;Prepare petroleum profits tax computation in accordance with the relevant provisionsof the Petroleum Profits Tax Act; andDetailed syllabusCandidates are expected to:Explain the roles, duties and powers of the various organs of tax administration inNigeria;Explain the guiding principles and application of the national tax policy (NTP), 2017;Identify and explain the five fundamental principles of ethics as specified by theInternational Ethics Standards Board for Accountants (IESBA); andAcquire basic knowledge of tax legislations in computing the income tax liabilitiesrelating to individuals and corporate entities in complex situations.Liaise with tax officials, clients and other professionals in a suitable way.A Tax administration and taxation of business and investment income 40%1 Tax administration(a) Introduction to tax administrationExplain the Nigerian tax administration system with focus on:(i) Constitutional provisions regarding fiscal federalism;(ii) Structure and taxing rights of different levels of government;(iii) Role of the three arms of government;(iv) Functions of the various tax organs; and(v) Challenges of multiplicity of taxes and possible solutions.
