The Taxation of a Rural Enterprise (5cr)

Evaluation scale

1-5

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

Materials

Opinnoissa käytetään itseohjautuvasti olemassa olevia perusoppikirjoja ,lakitekstejä, opettajien tuottamaa aineistoa sekä harjoitustehtäväcaseja.

Teaching methods

Opintojakson kokonaisuus muodostuu luennoista, yksin tai ryhmässä tapahtuvasta käytäntöön soveltavasta perehtymisestä perusoppikirjoihin sekä harjoitustehtävistä, joiden tekeminen edellyttää alan kirjallisuuden hyväksikäyttöä. Opiskelijat etsivät ja luovat tietoa itseohjautuvasti ryhmissä.

Student workload

Opiskelijan työmäärä 5* 26,6 tuntia= 134 tuntia, josta 60 % muodostuu luento-opetukseen ja oppitunneilla harjoitustehtävien tekemiseen osallistumisesta, sekä 40 % itsenäisestä perehtymisestä opintojakson teemoihin sekä harjoitustehtävien tekemisestä ja raportoinnista.

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.