The Taxation of a Rural Enterprise (5 cr)
Code: 9A00BW77-3010
General information
Enrollment
13.11.2023 - 17.01.2024
Timing
08.01.2024 - 28.04.2024
Credits
5 op
Teaching languages
- Finnish
Degree programmes
- Bachelor of Natural Resources, Agriculture and Rural Enterprises
Teachers
- Juha Tiainen
- Jyrki Rajakorpi
- Marjo Latva-Kyyny
Responsible person
Marjo Latva-Kyyny
Student groups
-
AGRO22A
-
AGRO22B
Objective
The student knows
• Principles of agricultural and forestry taxation, technology and tax planning on the basis of MVL and forest tax based on TVL
• Principles of EVL
• Basic information on VAT, real estate taxation and transfer tax.
Content
The studies consist of sections of variable size. The sections are:
1. Agriculture Taxation (the largest subsection)
2. Forest Taxation
3. Taxation of business revenue and the valuation of assets
4. Other aspects of taxation
Materials
Teachers report at the beginning of the course.
Teaching methods
Classroom teaching: Lectures, exercises, book examination, independent work
Exam schedules
The exam is in the last classroom teaching session.
Completion alternatives
Student has a possibility for employment integrated learning if the student is in a workplace where there are similar contents in the work assignments. Through the recognition of competence, previous similar studies can be taken into account. To be agreed with the teacher.
Student workload
Total study hours 135 h
Lectures, independent assignment and group work
Evaluation scale
1-5
Assessment criteria, satisfactory (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)
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 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.
Assessment methods and criteria
Exam, approved individual and group assignments
Further information
1 SP in RDI