在西方经济学中, 经济效率是指资源的有效利用。税收的经济效率体现为两方面的要求:一是尽量使税收保持中立性, 让市场经济机制发挥有效配置资源的调节作用。国家税收不应伤害市场经济的这种调节作用, 以避免影响或干扰纳税人的生产和投资决策、储蓄倾向以及消费选择。二是国家税收除了使纳税人因纳税而损失或牺牲这笔资金外, 最好不要再导致其他经济损失或额外负担。贯彻税收效率原则, 不少国家通过运用税收对市场经济活动进行积极的干预, 诱导资源合理配置, 调节供给与需要, 促进市场经济机制发挥其最大效率。
税法原则是税法精神最集中的体现, 是指导税法运行机制各项活动的根本规则。因此, 税法基本原则所体现的税法精神必须要渗透到税法创制环节的各种关系之中去, 无论税法的制定、修改、废止和解释都必须在税法原则的指导下进行。COMLAW 301 taxation 是税法基础课程,但是其属于会计与法律结合的课程。知识点多,并且要求也比较高。我们团队中商法的PhD经常接到澳洲COMLAW 301 taxation 代写的任务。非常擅长澳洲COMLAW 301 taxation 代写。学术知识非常丰富,能够承诺澳洲COMLAW 301 taxation 代写几乎所有的保分需求。有需要欢迎联系我们一探虚实。
COMLAW 301 taxation这门课程在澳洲和新西兰都有开设,我们接到过新西兰奥克兰大学(the university of Auckland)学生以及澳大利亚昆士兰大学(The University of Queensland)学生的代写任务,除了一些细节要求老师有自己的个性之外,根据slides所讲述的知识点来看,澳大利亚和新西兰对这门课的理解以及所讲解的知识点基本都是一样的。澳大利亚昆士兰大学和新西兰奥克兰大学都是非常有名的商科学校。昆士兰大学位于澳大利亚东部的海滨城市布里斯班,是澳洲八大学校核心成员之一,也是昆士兰州第一所综合性大学,其商学院在全世界范围类都非常有名。以下昆士兰大学 COMLAW 301 taxation是这门课的基本介绍:
Course Prescription
An introduction to the Income Tax Act and the Goods and Services Tax Act. Specific topics include: the nature of income, taxation of common types of income, deduction of expenses, prohibition of various types of expenses, provisional tax, and tax returns (both income tax and GST).
Programme and Course Advice
Restrictions: COMLAW 201, COMLAW 202 or COMLAW 203
Goals of the Course
This course aims to provide students with a general understanding of the New Zealand tax system and serves as an introduction to the Income Tax Act 2007, the Tax Administration Act 1994 and the Goods and Services Tax Act 1985. This course is compulsory for membership of Chartered Accountants Australia and New Zealand (CAANZ) and, as such, has been specifically designed to conform to the requirements of “Technical Topic Area 5: Taxation”.
Learning Outcomes
By the end of this course it is expected that the student will be able to:
- 1. Research a tax law topic.
- 2. Identify and describe the determination and administration of New Zealand taxation.
- 3. Explain special types of taxation such as fringe benefit tax, goods and services tax, the taxation of land transactions and the taxation of personal property.
- 4. Identify and analyse domestic legal tax issues.
- 5. Complete a basic GST and Income Tax return.
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