ACBSP

Guiding Cultivation Planfor the Taxation Major

2023

Major Code: 020202

Drafter: RuicuiTao          Reviewer: Wuyang Zhuo

 

I      Cultivation Objectives

This major is based on the foundation of moral education, andmainly cultivates law-abiding, composite financial, and tax application talentswith a foundation of Marxist-Leninist economic theory, professional theoreticalknowledge of taxation, mastery of quantitative analytical tools and accountingmethods, familiarity with the national tax policy and the basic development ofthe tax system, and the abilities to engage in the practical work ofenterprises, institutions, and governmental departments in the fields of taxagency, tax management and consulting, tax planning, tax accounting, and otherlaw-abiding activities and strictly abide by the duties of the post.

 

II     Academic Requirementsfor Program Completion

Graduation Requirementsand Degree Conferral

Students ofthis major must complete the minimum credits required by the various coursesaccording to the requirements of the guiding cultivation plan, and complete thecorresponding extracurricular arrangements. Students can graduate only whenthey obtain at least 154 credits; those who meet the requirements for theconferral of a bachelor's degree will be awarded a Bachelor of Economics degree.

 

Program duration

Flexibleacademic period, generally 4 years, with a flexible range of no less than 3years and no more than 6 years.

 

 

III       CourseSystem Composition and Distribution of Class Hours (excluding Second Classroom)

Course type

Total credits

％

Total study hours

Theoretical hours

Practical hours

Public  Fundamental Courses

47.5

31

896

814

82

General  Education Courses

10

7

160

160

0

Professional  Fundamental Courses

25

16

400

384

16

Core  Courses

45

29

720

648

72

Professional  Practice

25.5

17

760

0

760

Total

153

100

2936

2006

930

Theoretical  hours: practical hours (%)

68:32

 

 

Programrequirements

The Bachelor of Taxation requires students to successfullycomplete 153 credits, which are comprised of:

  • At least 47.5 credits from Public     Fundamental Courses;

  • At least 10 credits from General     Education Courses;

  • At least 25 credits from Professional     Fundamental Courses;

  • All 45 credits from Core Courses;

  • All 25.5 credits from     Professional Practice.

     

IV   Schedule of Teaching Arrangement (1)

Course Type

Course Code

Course Name

Total Credits

Total Hours

Recommended Semester

 

b1080001

Introduction  to Basic Principles of Marxism

3

48

Autumn 1

 

b1080009

Political  Thought, Moral Ethics and Law

3

48

Autumn 1

 

b1080006

Modern  Chinese Historical Figures

3

48

Spring 1 semester1

 

b1080010

Mao Zedong-Thoughts and Introduction to Theoretical System  of Socialism with Chinese Characteristics

3

48

Autumn 2

 

b1080011

Xi  Jinping-Thoughts on Socialism with Chinese Characteristics for a New Era

3

48

Spring 2

Public Fundamental Courses

-----

Situation  and Policy (Modules 1 to 4)

2

32

Autumn 1 to Spring 2

b1080008

Labor  Education A

0.5

16

Spring 1

b1110004

Mental  Health Education of College Students

2

32

Spring 1

b1020082

Advanced  Mathematics B1

B1

4

64

Autumn 1

b1020083

Advanced Mathematics B2

2

32

Spring  1

b1020012

Linear  Algebra

 

2

32

Spring  1

b1020013

Probability and Statistics

2

32

Autumn  2

b1020018

College  Chinese

2

32

Autumn 1

-----

Physical  Education I to VI

3

160

Autumn  1 to Autumn 4

b1110003

Military  Training

0.5

112

Autumn 1

b1110002

Military  Theory

0.5

32

Spring  1

b1090001

Basic Engineering Training

2

32

Spring  1

b1020003

English  for General Purposes III

3

48

Autumn  1

b1020004

English  for General Purposes IV

3

48

Spring  1

b1020005

Academic  English A

2

32

Autumn  2

-----

English  Expansion

2

32

Spring  2

b1020002

English  for General Purposes II

3

48

Autumn  1

 

b1020003

English  for General Purposes III

3

48

Spring  1

 

b1020006

Academic  English B

2

32

Autumn  2

 

-----

English  Expansion

2

32

Spring  2

 

b1020001

English  for General Purposes I

4

64

Autumn  1

 

b1020002

English  for General Purposes II

3

48

Spring  1

 

b1020003

English  for General Purposes III

3

48

Autumn  2

 

b1020040

German I

3

48

Autumn  1

 

b1020041

German II

3

48

Spring  1

 

b1020042

German III

4

64

Autumn  2

 

b1020077

Japanese  I

 

3

48

Autumn  1

 

b1020078

Japanese  II

II

3

48

Spring  1

 

b1020079

Japanese  III

4

64

Autumn  2

 

Subtotal

 (Public Fundamental Courses)

87.5

1648

 

General Education Courses

b0-----

Aesthetic  Education

2

32

Autumn,  Spring

b0-----

Social  Sciences and Humanities Literacy

4

64

Autumn,  Spring

Natural  Science and Technological Innovation

4

64

Autumn,  Spring

 

Subtotal

 (General  Education Courses)

10

160

 

(* Note: The first foreign language course has a total of 10 credits,including College English, College German, and College Japanese. Students shallchoose the appropriate language based on their needs. For those who chooseCollege English, select the appropriate module from Modules A, B, or C.)

 

V     Schedule of Teaching Arrangement (2)

Course Type

Course Code

Course Name

Total Credits

Total Hours

Recommended Semester

Professional Fundamental Courses

b2030145

Economics

4

64

Spring  1

b2030037

Management

3

48

Spring  1

b2030159

Applied Statistics

3

48

Autumn  3

b2030060

Principles of Accounting

3

48

Spring  1

b2030082

Economic Law

3

48

Autumn  1

b2030081

Finance

3

48

Spring  2

b2030284

Political Economics

3

48

Autumn  1

b2030187

Theory & Practice of International Trade

3

48

Autumn  3

Subtotal   (Professional Fundamental Courses)

25

400

 

Core  Courses

b2030337

Public Finance

4

64

Autumn  2

b2030248

Tax Law I

3

48

Autumn  2

b2030249

Tax Law II

3

48

Spring  2

b2030338

Financial Accounting

4

64

Autumn  2

b2030339

Tax Services Practices

4

64

Spring  3

b2030340

Financial Management

4

64

Spring  2

b2030186

Econometrics

3

48

Spring  3

b2030328

Social Security

3

48

Spring  3

b2030253

International Taxation

3

48

Spring  3

b2030341

Tax Planning

2

32

Autumn  3

b2030329

Organizational Behavior

2

32

Autumn  4

b2030330

Multinational  Financial Management

2

32

Autumn  4

Subtotal  (Core Courses)

37

592

 

Select 8 credits from

Module A or B

Module A

b2030334

Professional Ethics of Finance and Taxation

2

32

Autumn  2

b2030332

Tax Inspection

2

32

Autumn  3

b2030256

Public Policy Analysis

2

32

Spring  3

b2030333

Foreign Tax Systems

2

32

Autumn  4

Module B

b2030334

Professional Ethics of Finance and Taxation

2

32

Autumn  2

b2030259

Management Accounting

2

32

Autumn  3

b2030335

Financial and Tax Analysis

2

32

Spring  3

b2030336

Finance and Taxation Practices of Small and Medium-sized  Enterprises

2

32

Autumn  4

Subtotal (Elective Core Courses)

16

256

 

Subtotal (Core Courses)

78

1248

 









 

VI   Schedule of Teaching Arrangement (3)

Course Type

Course Code

Course  Title

Total Credits

Total Hours

Recommended Semester

Professional Practice

b4000032

Innovation and Entrepreneurship

2

48

Spring 3

b4030128

Learning Professional Knowledge of Tax Practice

2

48

Summer 1

b4030032

Accounting Operations Simulation

2

48

Summer 1

b4030053

Financial Computerization Simulation

2

48

Spring 3

b4030116

Tax Accounting Practice

2

48

Summer 2

b4030151

Virtual Business Social Environment (VBSE) Practice 

1

24

Summer 1

b4030118

Integrated Use of Tax Law Simulation

2

48

Summer 2

b4030098

Comprehensive Simulation of Financial Management Positions

2

48

Summer 3

b4030119

Tax Planning Practice

2

48

Summer 3

b4030064

Simulation Experiment of Tax Planning

1

24

Summer 3

b4030170

Tax Document Writing

1

24

Summer 2

b4030200

Labor Education B

0.5

16

Spring 3

b4030135

Graduation Practice and Graduation Project (Thesis)

6

288

Spring 4

Subtotal (Professional Practice)

25.5

760

 

The Second Classroom

b5110001

The  Second Classroom

1

-

Autumn, Spring, Summer

 

 

 

154

2936

 

 

*Explanation of electivecourses for majors:

Professional elective courses are divided into modules accordingto different ability requirements, and students must take one of the modulesand achieve the required credits for that module.

Module A: Focusing on the PublicEconomy

Module B: Focusing on EnterpriseFinancial Management

 

VII  Second ClassroomCredits Policy

 

Throughthe development of the Second Classroom activities, students are encouraged toactively participate in academic lectures, social practice activities, campuscultural and sports activities, innovation and entrepreneurship activities,volunteer service activities, etc., to cultivate the students' socialadaptability and quality, and enhance the students' employability. Please referto the provisions of the "Shanghai Polytechnic University's 'SecondClassroom Credit' Implementation Measures (Trial)" in the "StudentHandbook" for more details.