The purpose of this course is to enable students know the basic concepts and principles of the fiscal and taxation laws, and elaborate the basic theory system, content, and the latest development of the fiscal and taxation laws, and finally use the knowledge to the corresponding legal practices.

CILO-1: Students will be able to describe the basic concepts of finance and fiscal law, the system and source of fiscal law, and the functions and basic principles of fiscal law. CILO-2: Students will be able to explain the concept, basic principles, revenue and expenditure scope of the budget, the allocation and management procedures of the budget right, as well as the legal supervision of the budget and the corresponding illegal responsibilities. CILO-3: Students will be able to explain the basic knowledge of national debt, including the definition, classification, functions, and characteristics of national debt. CILO-4: Students will be able to explain the concept of government procurement, the basic content and purpose of the government procurement law, basic principles, scope of application and the application of laws of government procurement contracts. CILO-5: Students will be able to explain the concepts, characteristics, and systems of taxation law, especially the constituent elements of taxation law and the basic principles of taxation law. CILO-6: Students will be able to explain the legal system of turnover tax, income tax, and property tax, to demonstrate a knowledge system of the legal system of taxation. CILO-7: Students will be able to explain the tax management, tax collection, tax inspection and other legal systems, and then demonstrate a knowledge system for tax collection and management legal systems, tax dispute resolution systems, and corresponding tax legal responsibilities.