Value Added Taxation - HBL20210

Value Added Taxation, 5 cr - HBL20210

Value Added Taxation (HBL20210-3001), 11.01.2021 – 21.05.2021,
5 cr (HTL19S1, ...) — Online learning + -
Language of instruction

Finnish

Timing

11.01.2021 - 21.05.2021

Lecturer(s)

Anne Eskola, Milla Welling

Planned learning activities, teaching methods and guidance

The course is web-based.

Learning materials and recommended literature

One of following:
Joki-Korpela, T., Jokinen, M., Klemola, A., Kontu, J. & Vilppula, T. 2012. Käytännön arvonlisäverotus. Helsinki: HKT-Media.
Sirpoma, P. & Tannila, E. 2014. Arvonlisäverotus käytännönläheisesti. Helsinki: Helsingin seudun kauppakamari.
Äärilä, L., Nyrhinen, R. & Hyttinen, P. 2015. Arvonlisäverotus käytännössä. Helsinki: Talentum Media.

Exam dates and re-exam possibilities

Tentti 10.5. Moodlessa. Uusinnat Examissa touko- ja kesäkuussa. (not translated)

Learning assignments and student workload

Virtual studies 54 h
Virtual lectures 27 h
Exercises 54 h

Enrollment

04.01.2021 - 10.01.2021

Content scheduling

Kurssin sisältö ja aikataulu on suuntaa antavasti seuraava:

Arvonlisäveron perusteet
Verovelvollisuus
Kotimaan kauppa
Verokannat
Oma käyttö
Vähennykset
Vähennysoikeuden edellytykset
Erityiskysymykset
Ulkomaankauppa
Arvonlisäverotus kirjanpidossa
Tentti (not translated)
Groups
- HTL19S1
- HTLTAL
- ZJA21KH
Seats

0 - 37

Assessment methods

Avoin amk 3 (not translated)

Degree Programme

Bachelor's Degree Programme in Business Management

Mode of delivery

Online learning

Share of virtual studies

5 cr

Unit

Liiketoimintayksikkö

The student knows the principles of value added tax legislation and the most relevant regulations and can master them in taxation situations encounterd in daily tasks. The student understands the importance of reporting in value added tax and knows how to take care of reporting obligations. The student can solve specific value added tax questions and knows where to find tax consultancy.

The course covers value added tax system on the EU level, value added tax liability, taxable sales as well as exemptions to these, private use, tax rates, deductible taxes and exemptions to them, special cases of value added tax and value added tax in intra-community sales and acquisitions, international trade and sales of services. In addition, the course covers matters related to recording and registration, tax calculation, reporting and payments as well as cooperation with authorities.

1 (Sufficient): The student knows partially the principles of value added tax legislation and the most relevant regulations, but cannot apply this nor take care of reporting the value added taxes independently. Skills needed in solving specific value added tax questions are insufficient.

2 (Satisfactory): The student knows the principles of value added tax legislation and the most relevant regulations, but needs a lot of tutoring when applying them and when taking care of reporting the value added taxes. Skills needed in solving specific value added tax questions are insufficient.

3 (Good): The student knows the principles of value added tax legislation and the most relevant regulations, but needs tutoring when applying them. The student knows how to report the value added taxes. The student needs tutoring when solving specific value added tax questions.
4 (Very Good): The student knows the principles of value added tax legislation and the most relevant regulations and masters them in common taxation situations. The student knows how to report the value added taxes and can, if supported, solve specific value added tax question with the help of tax information.

5 (Excellent): The student knows the principles of value added tax legislation and the most relevant regulations and masters them in taxation. The student knows how to report the value added tax obligations and can independently solve value added tax questions and knows how to choose sources of information efficiently.

Value Added Taxation, 5 cr - HBL20210

Upcoming implementations