BUSINESS TAXATION

본 교과목은 법인세 기본과정으로 세무계획과 준법을 모두 포함하는 법인세의 기본개념을 명확하고 간결하게 설명하는 과정으로 세무회계규칙, 총소득, 공제, 감가상각, 재산거래, 세금, 세액공제 등을 포함한 법인세 핵심개념과 원칙을 다룹니다.

After completing this course, students should be able to: -explain how the tax system works and its impact on businesses. -demonstrate an understanding of the basic tax planning activities. -explain the professional and ethical standards that govern accountants engaged in tax practice. -compare general accounting, income, and deduction concepts in the tax system. -evaluate whether sources of income are taxable or not. -identify expenses and analyze their deductibility. -explain the tax consequences of operating as a C corporation, S corporation, partnership, or sole proprietor. -explain the various forms of compensation and evaluate their tax consequences.

If you arrive later than 15 minutes after class begins, please do not enter the classroom. Please do not walk in and out during the class time Telephone calls and SMS are strictly prohibited. In case of emergency, you can just ask my permission to do so outside. If you miss a class, it is your responsibility to acquire materials and catch up with your friends. Certainly, you can visit my office to ask for clarifications.

You will be given a group project assignment, which should be orally presented at the end of the semester.

No pre-requisite

This course could enhance your financial literacy by connecting business theory with real-world practices, thereby increasing your chance of employability. It teaches students how corporations compute earnings, comply with tax rules, and make ethical decisions while developing analytical and problem-solving abilities. The course also raises civic awareness by showing how taxation supports public services and fair competition, making students more responsible business professionals.