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ANNEX 2：BRITACEG
Curriculum
Tax System
(Introduction of Tax Systems)
No. Topic Sub-Topic Course Level
1 Relevant Theory of VAT Elementary
Internationally-Recognized Basic Principles of
2 Elementary
VAT
3 Jurisdiction Practice of VAT Intermediate
Comparison of VAT systems in the BRI
4 Goods and Advanced
Jurisdictions
Services
Characteristics and Development Trend of the
5 Taxes Advanced
International VAT System
VAT Credit Refund Regime and Tax Rebate
6 Advanced
Management
Design and Management of Cross-Border Trade
7 Advanced
VAT System under the Digital Economy
8 Introduction of Overview of Corporate Income Tax Elementary
9 Tax Systems Overview of Individual Income Tax Elementary
10 Income Taxes Jurisdiction Practice of Corporate Income Tax Intermediate
11 Jurisdiction Practice of Individual Income Tax Intermediate
12 Research on Topical Issues of Income Taxes Advanced
13 Overview of Property and Behavior Taxes Elementary
Overview of Resource and Environmental
14 Elementary
Protection Taxes
Property and Jurisdiction Practice of Property and Behavior
15 Intermediate
Behavior Taxes
Taxes Jurisdiction Practice of Resource and
16 Intermediate
Environmental Protection Taxes
Carbon Tax & Tariff and Their Impact on
17 Advanced
Developing Countries
22
