The Taxation of a Rural EnterpriseLaajuus (5 cr)
Code: 9A00BT25
Objective
Students will become familiar with the principles and techniques of agricultural taxation and tax planning, basis, forest taxation, as well as rural businesses' tax VAT based on. In addition, students gain the basic knowledge of value added tax, property tax and asset transfer.
Content
The studies consist of sections of variable size. The sections are:
1. Agriculture Taxation (the widest subsystem)
2. Forest Taxation
3. Taxation of business revenue and the valuation of assets
4. Other aspects of taxation
Assessment criteria, satisfactory (1)
The assessment shall in particular know-how applied student, as evidenced by satisfactorily performing the tasks assigned by the teacher's section and any exams. Grades will be determined on the basis of the criteria below:
1.Opiskelija able to search the documentation required for forest taxation of agricultural income tax accounting, taxation and forest on the SME business tax law provisions, as well as part of the documented agricultural and tax form filling
Assessment criteria, good (3)
The assessment shall in particular know-how applied student, as evidenced by satisfactorily performing the tasks assigned by the teacher's section and any exams. Grades will be determined on the basis of the criteria below:
3. Students are able to look for instructions on income tax accounting in agriculture, forestry and taxation for SMEs in business tax law regulations and is able to make the agriculture and forestry taxation required and the tax form filling. The student understands the importance of tax planning, taxation, agricultural, forest taxation and business taxation
Assessment criteria, excellent (5)
The assessment shall in particular know-how applied student, as evidenced by satisfactorily performing the tasks assigned by the teacher's section and any exams. Grades will be determined on the basis of the criteria below:
5. The student knows the main pieces of legislation mentioned above, is able to make the agriculture and forestry accounting required by the tax laws and the tax form filling. The student understands the importance of tax planning and will be able to take advantage of the farm and SME taxation.
Further information
1 SP in RDI