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所在平台: Udemy |
课程主页: https://www.udemy.com/course/income-tax/
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Coursera 上的《所得税（入门）》课程为学习者介绍了税收的基本概念、历史和类型。 **课程内容概述：** * **税收的起源与历史：** 课程追溯了税收的早期原因，例如战争，并提到了税收在古代埃及（公元前 3000 年）、英国（1798 年）、美国（1800 年）以及印度（1860 年，源于第一次独立战争）等地的出现。 * **税收的定义与性质：** 税收被定义为对国家收入的贡献，是政府依法对人民强制征收的款项，用于企业、财产、商品、交易以及个人所得。本质上，税收是对个人收入和支出的征收。纳税被视为作为国家一员的义务。 * **税收的种类：** * **直接税：** 由纳税人支付并承担的税款，例如所得税、公司税。 * **间接税：** 由纳税人支付，但实际负担由其他人承担的税款，例如商品及服务税 (GST)（涵盖 1000 多种商品）、增值税和消费税（如石油，税率约 150%）、酒精类商品的消费税、关税（进出口）以及证券交易税（股票交易）。 * **直接税与间接税的区别：** 课程将详细阐述这两种税收形式的差异。 * **所得税内容：** * 所得税是一个易于理解但难以记忆的主题。 * 根据所得税法第 4 条，上一年度的个人总收入将按规定税率征收所得税。 * 税率由年度财政法案规定，并适用于相关的评税年度。 * 征收所得税必须符合并受《所得税法》条款的约束。 * **印度所得税法 1961：** 课程将重点关注印度的所得税法。 * **所得税的引入（印度）：** 印度首次引入所得税。 * **“个人”的定义（印度所得税法第 2(31) 条）：** 个人包括个人、印度教未分割家庭、公司、合伙企业、个人协会或团体、地方当局和法人实体。 * **“分而治之”政策。** * **“上一年度”和“评税年度”的定义（第 3 条和第 2(9) 条）。** * **总收入和应税收入的计算。** * **总收入与应税收入的区别。** * **“纳税人”的定义（第 2(7) 条）。** * **避免双重征税协定。** * **税收的不同名称。** * **所得税法院的名称和序列。** * **永久账号（PAN）** 本课程为学习者提供了一个坚实的所得税基础。
Introduction of Tax Contents: 1. Reason of tax in past = war 2. 1% or 2% (before and after war) 3. Tax first of all charged in (a) Egypt ( 3000 year BC ) (b) UK (1798) (c) USA (1800) (d) India (1860 - due to the first revolution of 29 march 1857)4. Tax is a contribution to state revenue 5. Compulsory charged by the government on the people 6. Charged for business, property, commodity, transaction and income generated by the person or 7. We can say: charged on income & expense of person 8. Payment of tax is duty for us because we are the member of our country.Types of Tax:Direct Tax- Paid by assessee and borne by assessee. Example: Income Tax, Corporate Tax Explanation of Direct TaxIndirect Tax- Paid by assessee but borne by other than assessee. Example: GST (1,000+ items), VAT + Excise Duty (Petroleum - 150% approx.), Excise Duty (Alcoholic items), Custom Duty (Import - Export), security transaction tax (share trading)Explanation of Indirect TaxDifference between Direct Tax and Indirect TaxIncome Tax Contents 1. A subject very easy to understand. •But difficult to remember. 2. As provide in section 4. •The total income of previous year of every person shall be charged to Income Tax. 3. At the rate prescribed in the annual finance act. 4. As applicable to the relevant assessment year.6. The Income shall be so charged in accordance with and subject to the provision of the Income Tax act.Income Tax Act 1961Income Tax Introduced first time in IndiaPerson (Section 2(31) : Person includes:- (1) An Individual(2) A Hindu Undivided family (3) A Company (4) A Firm (5) An association of person or body of individuals.(6) A Local authority (7) Artificial juridical person.Divide and rule policyPrevious Year Section 3Assessment Year Section 2(9)Computation of Gross Total Income and Total IncomeDifference between gross total income and total incomeAssessee Section 2(7)Double taxation avoidance agreementDifferent name of taxIncome tax Court name & SequencePermanent Account Number - PAN
