(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