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

Material produced by teachers.
www.vero.fi

Teaching methods

The teaching is for the most part time-bound online teaching. The school has a practice session related to the use of the accounting program and related group work (week 45) and an exam (week 50).
Online lectures, lectures, independent assignment and group work

Exam schedules

Exam week 50 in the classroom. It is also possible to take the exam as an Exam mode.

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.

Further information

No prior knowledge is required.