Brief Course Description
1. Course Title:
Direct Tax
2. Language of Instruction:
Tiếng Việt
3. Course Code:
TAX504075
4. Credits:
3
5. Course Objectives:
The Direct Tax course equips learners with the knowledge and skills needed to comprehend the nature of direct taxes and assess their responsibilities. Specifically, the program provides students with a theoretical foundation for corporate income tax and personel income tax. This course also provides students with a broad understanding of current direct taxes, allowing them to apply their knowledge to reality.
6. Brief Description of Course Content:
This course is designed to include two parts: Corporate Income Tax and Personal Income Tax. Specifically:
Part 1: Corporate Income Tax
This section introduces corporate income tax, covering topics such as corporate income tax on business income, corporate income tax on income from capital transfers, securities transfers, and real estate transactions, corporate income tax and capital structure, and corporate income tax in relation to contractor tax, among others.
Part 2: Personal Income Tax
This section introduces personal income tax, covering topics such as personal income tax on income from salaries and wages, personal income tax on business income, and personal income tax on irregular income sources.