Guiding Cultivation Planfor the Taxation Major
2023
Major Code: 020202
Drafter: RuicuiTao Reviewer: Wuyang Zhuo
I Cultivation Objectives
This major is based on the foundation of moral education, andmainly cultivates law-abiding, composite financial, and tax application talentswith a foundation of Marxist-Leninist economic theory, professional theoreticalknowledge of taxation, mastery of quantitative analytical tools and accountingmethods, familiarity with the national tax policy and the basic development ofthe tax system, and the abilities to engage in the practical work ofenterprises, institutions, and governmental departments in the fields of taxagency, tax management and consulting, tax planning, tax accounting, and otherlaw-abiding activities and strictly abide by the duties of the post.
IIAcademic Requirementsfor Program Completion
Graduation Requirementsand Degree Conferral
Students ofthis major must complete the minimum credits required by the various coursesaccording to the requirements of the guiding cultivation plan, and complete thecorresponding extracurricular arrangements. Students can graduate only whenthey obtain at least 154 credits; those who meet the requirements for theconferral of a bachelor's degree will be awarded a Bachelor of Economics degree.
Program duration
Flexibleacademic period, generally 4 years, with a flexible range of no less than 3years and no more than 6 years.
III CourseSystem Composition and Distribution of Class Hours (excluding Second Classroom)
Course type |
Total credits |
% |
Total study hours |
Theoretical hours |
Practical hours |
Public Fundamental Courses |
47.5 |
31 |
896 |
814 |
82 |
General Education Courses |
10 |
7 |
160 |
160 |
0 |
Professional Fundamental Courses |
25 |
16 |
400 |
384 |
16 |
Core Courses |
45 |
29 |
720 |
648 |
72 |
Professional Practice |
25.5 |
17 |
760 |
0 |
760 |
Total |
153 |
100 |
2936 |
2006 |
930 |
Theoretical hours: practical hours (%) |
68:32 |
Programrequirements
The Bachelor of Taxation requires students to successfullycomplete 153 credits, which are comprised of:
At least 47.5 credits from Public Fundamental Courses;
At least 10 credits from General Education Courses;
At least 25 credits from Professional Fundamental Courses;
All 45 credits from Core Courses;
All 25.5 credits from Professional Practice.
IV Schedule of Teaching Arrangement (1)
Course Type |
Course Code |
Course Name |
Total Credits |
Total Hours |
Recommended Semester |
b1080001 |
Introduction to Basic Principles of Marxism |
3 |
48 |
Autumn 1 |
|
b1080009 |
Political Thought, Moral Ethics and Law |
3 |
48 |
Autumn 1 |
|
b1080006 |
Modern Chinese Historical Figures |
3 |
48 |
Spring 1 semester1 |
|
b1080010 |
Mao Zedong-Thoughts andIntroduction to Theoretical System of Socialism with Chinese Characteristics |
3 |
48 |
Autumn 2 |
|
b1080011 |
Xi Jinping-Thoughts on Socialism with Chinese Characteristics for a New Era |
3 |
48 |
Spring 2 |
|
Public Fundamental Courses |
----- |
Situation and Policy (Modules 1 to 4) |
2 |
32 |
Autumn 1 to Spring 2 |
b1080008 |
Labor Education A |
0.5 |
16 |
Spring 1 |
|
b1110004 |
Mental Health Education of College Students |
2 |
32 |
Spring 1 |
|
b1020082 |
Advanced Mathematics B1 B1 |
4 |
64 |
Autumn 1 |
|
b1020083 |
Advanced MathematicsB2 |
2 |
32 |
Spring 1 |
|
b1020012 |
Linear Algebra |
2 |
32 |
Spring 1 |
|
b1020013 |
Probability and Statistics |
2 |
32 |
Autumn 2 |
|
b1020018 |
College Chinese |
2 |
32 |
Autumn 1 |
|
----- |
Physical Education I to VI |
3 |
160 |
Autumn 1 to Autumn 4 |
|
b1110003 |
Military Training |
0.5 |
112 |
Autumn 1 |
|
b1110002 |
Military Theory |
0.5 |
32 |
Spring 1 |
|
b1090001 |
Basic Engineering Training |
2 |
32 |
Spring 1 |
|
b1020003 |
English for General Purposes III |
3 |
48 |
Autumn 1 |
|
b1020004 |
English for General Purposes IV |
3 |
48 |
Spring 1 |
|
b1020005 |
Academic English A |
2 |
32 |
Autumn 2 |
|
----- |
English Expansion |
2 |
32 |
Spring 2 |
|
b1020002 |
English for General Purposes II |
3 |
48 |
Autumn 1 |
|
b1020003 |
English for General Purposes III |
3 |
48 |
Spring 1 |
|
b1020006 |
Academic English B |
2 |
32 |
Autumn 2 |
|
----- |
English Expansion |
2 |
32 |
Spring 2 |
|
b1020001 |
English for General Purposes I |
4 |
64 |
Autumn 1 |
|
b1020002 |
English for General Purposes II |
3 |
48 |
Spring 1 |
|
b1020003 |
English for General Purposes III |
3 |
48 |
Autumn 2 |
|
b1020040 |
German I |
3 |
48 |
Autumn 1 |
|
b1020041 |
German II |
3 |
48 |
Spring 1 |
|
b1020042 |
German III |
4 |
64 |
Autumn 2 |
|
b1020077 |
JapaneseI |
3 |
48 |
Autumn 1 |
|
b1020078 |
JapaneseII II |
3 |
48 |
Spring 1 |
|
b1020079 |
JapaneseIII |
4 |
64 |
Autumn 2 |
|
Subtotal |
(Public Fundamental Courses) |
87.5 |
1648 |
||
General Education Courses |
b0----- |
Aesthetic Education |
2 |
32 |
Autumn, Spring |
b0----- |
Social Sciences and Humanities Literacy |
4 |
64 |
Autumn, Spring |
|
Natural Science and Technological Innovation |
4 |
64 |
Autumn, Spring |
||
Subtotal |
(General Education Courses) |
10 |
160 |
(* Note: The first foreign language course has a total of 10 credits,including College English, College German, and College Japanese. Students shallchoose the appropriate language based on their needs. For those who chooseCollege English, select the appropriate module from Modules A, B, or C.)
V Schedule of Teaching Arrangement (2)
Course Type |
Course Code |
Course Name |
Total Credits |
Total Hours |
Recommended Semester |
||
Professional Fundamental Courses |
b2030145 |
Economics |
4 |
64 |
Spring 1 |
||
b2030037 |
Management |
3 |
48 |
Spring 1 |
|||
b2030159 |
Applied Statistics |
3 |
48 |
Autumn 3 |
|||
b2030060 |
Principles of Accounting |
3 |
48 |
Spring 1 |
|||
b2030082 |
Economic Law |
3 |
48 |
Autumn 1 |
|||
b2030081 |
Finance |
3 |
48 |
Spring 2 |
|||
b2030284 |
Political Economics |
3 |
48 |
Autumn 1 |
|||
b2030187 |
Theory & Practice of International Trade |
3 |
48 |
Autumn 3 |
|||
Subtotal (Professional Fundamental Courses) |
25 |
400 |
|||||
Core Courses |
b2030337 |
Public Finance |
4 |
64 |
Autumn 2 |
||
b2030248 |
Tax Law I |
3 |
48 |
Autumn 2 |
|||
b2030249 |
Tax Law II |
3 |
48 |
Spring 2 |
|||
b2030338 |
Financial Accounting |
4 |
64 |
Autumn 2 |
|||
b2030339 |
Tax Services Practices |
4 |
64 |
Spring 3 |
|||
b2030340 |
Financial Management |
4 |
64 |
Spring 2 |
|||
b2030186 |
Econometrics |
3 |
48 |
Spring 3 |
|||
b2030328 |
Social Security |
3 |
48 |
Spring 3 |
|||
b2030253 |
International Taxation |
3 |
48 |
Spring 3 |
|||
b2030341 |
Tax Planning |
2 |
32 |
Autumn 3 |
|||
b2030329 |
Organizational Behavior |
2 |
32 |
Autumn 4 |
|||
b2030330 |
Multinational Financial Management |
2 |
32 |
Autumn 4 |
|||
Subtotal (Core Courses) |
37 |
592 |
|||||
Select 8 credits from Module A or B |
Module A |
b2030334 |
Professional Ethics of Finance and Taxation |
2 |
32 |
Autumn 2 |
|
b2030332 |
Tax Inspection |
2 |
32 |
Autumn 3 |
|||
b2030256 |
Public Policy Analysis |
2 |
32 |
Spring 3 |
|||
b2030333 |
Foreign Tax Systems |
2 |
32 |
Autumn 4 |
|||
Module B |
b2030334 |
Professional Ethics of Finance and Taxation |
2 |
32 |
Autumn 2 |
||
b2030259 |
Management Accounting |
2 |
32 |
Autumn 3 |
|||
b2030335 |
Financial and Tax Analysis |
2 |
32 |
Spring 3 |
|||
b2030336 |
Finance and Taxation Practices of Small and Medium-sized Enterprises |
2 |
32 |
Autumn 4 |
|||
Subtotal (Elective Core Courses) |
16 |
256 |
|||||
Subtotal (Core Courses) |
78 |
1248 |
|||||
VI Schedule of Teaching Arrangement (3)
Course Type |
Course Code |
Course Title |
Total Credits |
Total Hours |
Recommended Semester |
Professional Practice |
b4000032 |
Innovation and Entrepreneurship |
2 |
48 |
Spring 3 |
b4030128 |
Learning Professional Knowledge of Tax Practice |
2 |
48 |
Summer 1 |
|
b4030032 |
Accounting Operations Simulation |
2 |
48 |
Summer 1 |
|
b4030053 |
Financial Computerization Simulation |
2 |
48 |
Spring 3 |
|
b4030116 |
Tax Accounting Practice |
2 |
48 |
Summer 2 |
|
b4030151 |
Virtual Business Social Environment (VBSE) Practice |
1 |
24 |
Summer 1 |
|
b4030118 |
Integrated Use of Tax Law Simulation |
2 |
48 |
Summer 2 |
|
b4030098 |
Comprehensive Simulation of Financial Management Positions |
2 |
48 |
Summer 3 |
|
b4030119 |
Tax Planning Practice |
2 |
48 |
Summer 3 |
|
b4030064 |
Simulation Experiment of Tax Planning |
1 |
24 |
Summer 3 |
|
b4030170 |
Tax Document Writing |
1 |
24 |
Summer 2 |
|
b4030200 |
Labor Education B |
0.5 |
16 |
Spring 3 |
|
b4030135 |
Graduation Practice and Graduation Project (Thesis) |
6 |
288 |
Spring 4 |
|
Subtotal (Professional Practice) |
25.5 |
760 |
|||
The Second Classroom |
b5110001 |
The Second Classroom |
1 |
- |
Autumn, Spring, Summer |
154 |
2936 |
*Explanation of electivecourses for majors:
Professional elective courses are divided into modules accordingto different ability requirements, and students must take one of the modulesand achieve the required credits for that module.
Module A: Focusing on the PublicEconomy
Module B: Focusing on EnterpriseFinancial Management
VII Second ClassroomCredits Policy
Throughthe development of the Second Classroom activities, students are encouraged toactively participate in academic lectures, social practice activities, campuscultural and sports activities, innovation and entrepreneurship activities,volunteer service activities, etc., to cultivate the students' socialadaptability and quality, and enhance the students' employability. Please referto the provisions of the "Shanghai Polytechnic University's 'SecondClassroom Credit' Implementation Measures (Trial)" in the "StudentHandbook" for more details.