《国际税收》课程教学大纲 一、课程基本信息 课程代码：16051403 课程名称：困际税收 英文名称：Intemational Taxation 课程类别：专业课 时：48 学 分：3 适用对象：税收学专业、财政学专业 老核方式：考试 先修课程：税收概论、中国税制、外国税收 二、课程简介 国际税收是一门集理论知识与实践技能于一体的课程。 随着跨国投资活动的发展，国际税收在国际政治经济活动中扮演者重要的 角色，在整个财政税收理论体系中占有十分重要的地位，相应地，国际税收课稻 也成为政税收、国际金融、国际投资、国际贸易、闲际经济法等专业的重要果 程。 通过学习国际税收，学生能够掌握国际税收的基本理论、基本知识与基本技 能。该课程既要培养学生面对现实中的国际税收问题能够进行理论和业务分析的 能力，也要培养学生解决国际税收问顺的实际业条技能，从国际柳野、国家立场 企业投资与管、政府税务管理等几个角度，全方位培养学生的综合能力。 Intemational Taxation is a new course that has made progress in several decades It has a short history for its coming into being lately,but it is developing very fast and has great effect on Tax Theory,Tax System,Tax Administration and intemational economic intercourse in the world.Now it plays an important role in the public finance and taxation theoretic system With the increasing interationalization of international economic development and the incessant deepening of China's opening to the world,more and more problems are concerned with the tax jurisdiction,international double levying.international tax avoidance and evasion.At the same time,more and more problems concem how to harmonize and appropriately cope with the revenue distribution between or among countries. Nowadays.International Taxation has been a crucial specialty in every financial 1 《国际税收》课程教学大纲 一、课程基本信息 课程代码：16051403 课程名称：国际税收 英文名称：International Taxation 课程类别：专业课 学 时： 48 学 分： 3 适用对象: 税收学专业、财政学专业 考核方式：考试 先修课程：税收概论、中国税制、外国税收 二、课程简介 国际税收是一门集理论知识与实践技能于一体的课程。 随着跨国投资活动的发展，国际税收在国际政治经济活动中扮演者重要的 角色，在整个财政税收理论体系中占有十分重要的地位，相应地，国际税收课程 也成为财政税收、国际金融、国际投资、国际贸易、国际经济法等专业的重要课 程。 通过学习国际税收，学生能够掌握国际税收的基本理论、基本知识与基本技 能。该课程既要培养学生面对现实中的国际税收问题能够进行理论和业务分析的 能力，也要培养学生解决国际税收问题的实际业务技能，从国际视野、国家立场、 企业投资与管、政府税务管理等几个角度，全方位培养学生的综合能力。 International Taxation is a new course that has made progress in several decades. It has a short history for its coming into being lately, but it is developing very fast and has great effect on Tax Theory, Tax System, Tax Administration and international economic intercourse in the world. Now it plays an important role in the public finance and taxation theoretic system. With the increasing internationalization of international economic development and the incessant deepening of China’s opening to the world, more and more problems are concerned with the tax jurisdiction, international double levying, international tax avoidance and evasion. At the same time, more and more problems concern how to harmonize and appropriately cope with the revenue distribution between or among countries. Nowadays, International Taxation has been a crucial specialty in every financial