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所在平台: Udemy |
课程主页: https://www.udemy.com/course/fundamentals-of-income-tax/
课程评论：没有评论
## 印度所得税基础课程总结 本课程旨在帮助学员掌握印度所得税法的基本概念，从而理解并应对复杂的税务问题。课程将深入浅出地讲解以下核心内容： 1. **所得税法导论**：介绍所得税法的起源、意义和基本概念，包括税收的含义、征税对象（纳税人）、征税年度以及不同税收制度（旧制与新制）下的税率。 2. **纳税人（Assessee）定义**：明确“纳税人”的法律定义，理解其在所得税体系中的角色。 3. **评估年度与相关年度**：区分评估年度（Assessment Year）和相关年度（Previous Year），理解其在税务计算中的重要性。 4. **个人身份的认定**：详细讲解如何根据居住身份（Residential Status）来确定个人的税务管辖权，这是理解所得税的基石。 5. **2023年预算更新**：聚焦印度财政部长 Nirmala Sitharaman 在2023年预算中对所得税法进行的最新调整和变化。 课程共包含5个讲座，涵盖上述主题，并配有PPT演示文稿以辅助学习。此外，课程设有选择题（MCQ）作业，以检验学员对知识的掌握程度。通过本课程的学习，学员将建立起坚实的所得税基础，能够独立理解和分析更复杂的税务问题。
Tax is considered difficult to understand, but it becomes easy when you know the fundamentals. Here we are with the fundamentals of the Income Tax Law in India.Income Tax is the tax on a person's income earned in India. Still, the tricky part is understanding what exactly income means, what a person is, and when that income is considered made in India based on the Residential status.Income Tax Act 1961 is the pioneer law in India, and the course on Fundamentals of Income Tax includes:Introduction to the Income Tax Law, Meaning & Concept of Taxation, What is an assessee, what is assessment year, what are the different tax rates according to the old and new regime. How to Determine the residential status of an Individual?Every year government brings some changes to the Income Tax Law in practice. What are the changes brought to the Income Tax in this year's budget by our Finance Minister Nirmala Seetaraman?This course will make you understand the different fundamental concepts, which will help you understand any difficult part independently.The course has 5 lectures on the topics of introduction to income tax, tax rates, assessment & previous years, meaning and definition of a person, Budget 2023 updates, and determination of the residential status. Also, there is an MCQ Assignment at the end. There are Powerpoint presentations attached with every lecture so as to help the learners track their study.
