Rhedir gan Bangor Business School - (Changsha)

20.000 Credyd neu 10.000 Credyd ECTS

Semester 1 a 2

Trefnydd: Ms Wendy Ashurst

AIMS: To provide an overview of the place of taxation in a market economy. Issues such as the incentive to work and save, equity and economic efficiency are covered, in the context of personal, corporate and capital taxes. Policy implications of taxation are reviewed. In addition, the computation of personal income, corporate, capital gains and value added tax is covered.

The place of taxation in the economy; the balance between equity and efficiency; income tax and incentives to work and save; the role of capital taxation; the bases of taxation and investment incentives; reform of the tax system; and tax as a policy tool. It will also include the calculation of personal, corporate, capital gains, inheritance and value added tax liabilities with some tax planning.

ardderchog

A- to A+ (70%+): Outstanding Performance. The relevant information accurately deployed. Excellent grasp of theoretical/conceptual/practice elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Strong evidence of the use of creative and reflective skills.

da

B- to B+ (60-69%): Very good performance Most of the relevant information accurately deployed. Good grasp of theoretical/conceptual/practical elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Evidence of the use of creative and reflective skills.

trothwy

D- to D+ (40-49%): No major omissions or inaccuracies in the deployment of information/skills. Some grasp of theoretical/conceptual/practical elements. Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives.

C- i C+

C- to C+ (50-59%): Much of the relevant information and skills mostly accurately deployed. Adequate grasp of theoretical/conceptual/practical elements. Fair integration of theory/practice/information in the pursuit of the assessed work's objectives. Some evidence of the use of creative and reflective skills.

1. Understand the rationale for the various tax systems used in modern economies.

2. Calculate personal income, corporate, capital gains, inheritance and value added tax liabilities.

3. Understand the role of taxation in achieving desired policy outcomes.

4. Be aware of and be able to calculate tax reliefs available to individuals and corporate bodies.

Math	Enw	Disgrifiad	Pwysau
	Exam S1 2 hours		45.00
	Exam S2 2hrs		55.00

		Oriau
Workshop	discussing in more detail some of the points from the lectures.	3
Private study	Including reading, preparing for lectures and computation practice.	157
Lecture	one 2-hour lecture per week.	40

• Llythrennedd - Medrusrwydd mewn darllen ac ysgrifennu drwy amrywiaeth o gyfryngau
• Rhifedd - Medrusrwydd wrth ddefnyddio rhifau ar lefelau priodol o gywirdeb
• Hunanreolaeth - Gallu gweithio mewn ffordd effeithlon, prydlon a threfnus. Gallu edrych ar ganlyniadau tasgau a digwyddiadau, a barnu lefelau o ansawdd a phwysigrwydd
• Dadansoddi Beirniadol & Datrys Problem - Gallu dadelfennu a dadansoddi problemau neu sefyllfaoedd cymhleth. Gallu canfod atebion i broblemau drwy ddadansoddiadau ac archwilio posibiliadau
• Dadl - Gallu cyflwyno, trafod a chyfiawnhau barn neu lwybr gweithredu, naill ai gydag unigolyn neu mewn grwˆp ehangach

Gorfodol mewn cyrsiau:

• N405: BSc Accounting & Finance (Bangor College, China) year 3 (BSC/AFBC)