The Taxation of a Rural Enterprise (5 cr)

Evaluation scale

1-5

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

The teaching is for the mostly time-bound online teaching. The school has a practice session for the use of the accounting program, group work and an exam.

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, online lectures, independent assignment and group work

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.