Personal and Forest TaxationLaajuus (5 cr)
Course unit code: HBL21900
General information
- Credits
- 5 cr
- Teaching language
- Finnish
Objective
The students
- are able to use use the computer in matters connected with individual taxation,
- are able to divide proceeds into income and capital gains, and make use of allowed deductions
- know the regulations concerning inheritance and gift taxation and their application in practical situations
- know taxing matters concerning administration of forest property, use and change of ownership
Content
Computer transacting with the Revenue Service
Taxable proceeds and their division into income and capital gains and deductions pertaining to both
Qualifications
Principles of book keeping
Assessment criteria, satisfactory (1)
Assessment is based on knowledge, skills and competence in accordance with the National and European Qualifications Framework, Level 6.The assessment criteria for individual courses are given in an annex to the implementation plan of the course.