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稅務法規(會計師考試專用)
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稅務法規(會計師考試專用) 
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ISBN: 9789866015175
Author: 張建昭,張敬章
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作者:張建昭,張敬章
出版社:志光
出版日期:2016年08月16日
語言:繁體中文
版別:初版
装订:平裝
页数:752
印刷:單色印刷
分級:普級
ISBN:9789866015175

內容簡介



租稅為政府為達成施政目標,強制且無對價將人民所有之部分財產移轉至政府,對人民之財產具侵害性,故政府向人民課稅,不僅須公平、合理外,更須依法有據。所以民主法治國家均認為納稅義務應由法律明文規定,以免政府違法濫權課稅,影響人民之權益。



隨著經濟之日趨發展與社會之進步、經濟行為日趨複雜,納稅義務人為規避納稅之義務,逃漏稅技巧亦不斷翻新,為阻止逃漏稅行為,稅務法令之規範亦隨之日漸繁複。我國現有稅法多達十餘種,而其行政命令更為繁雜,因此,非有專業之知識,對稅法實難全盤掌握,本書將提供一深入淺出之介紹,期使納稅義務人能於短期內,有一深入之瞭解,進而保護自己之權益不至受損。



高普考試、初等考、地方特考、稅務特考、司法人員特考、專技人員會計師及記帳士考試均將稅務法規列為應考科目之一,惟各類考試之範圍不同,各類考試之考生可就下列不同之範圍準備之:



◎高普考、初等考、地方特考、稅務特考、司法特考:第一~十三章。



◎會計師:第一~七、九、十三章。



◎記帳士—稅務相關法規概要:第一~六、十三章。



◎記帳士—租稅申報實務:第三~六章。



稅務法規之修正因配合經濟發展而十分頻繁,而修正之法規通常為命題之重點,本書此次改版已將一○五年七月下旬以前修正之最新法規均予納入,俾能讓考生能掌握最新資訊。



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