Value Added Taxation (5 cr)

Evaluation scale

0-5

Content scheduling

Kurssin sisältö:

Arvonlisäverotuksen perusteet
Verovelvollisuus
Kotimaan kauppa
Verokannat
Oma käyttö
Vähennykset ja vähennysoikeuden edellytykset
Ulkomaankauppa
Arvonlisäverotus kirjanpidossa

Tentti, luentopäiväkirja ja tehtävät

Objective

The object of the course
Having taken the course you can handle bookkeeping of value added tax liable entities.

Course competences
Internationality and multiculturalism
Business competence


The learning objectives of the course
In this course you will familiarize yourself with essential questions of value added taxation. You are familiar with value added tax legislation and regulations. You understand the basic concepts of value added taxation. You know how the EU-level value added tax system works. You can handle most common value added tax questions arising in bookkeeping.

Content

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 relating to registration, calculation of taxes, recording, reporting and payments as well as cooperation with authorities.

Location and time

Kurssi toteutetaan 10.9.- 17.12 ilta-aikaan. https://jamk.zoom.us/j/3100848876. Luennot nauhoitetaan ja ne ovat katsottavissa myöhemmin. Ei läsnäolopakkkoa, kurssin voi suorittaa omaan tahtiin

Materials

Jokin seuraavista:

Joki-Korpela, T., Jokinen, M., Klemola, A., Kontu, J & Vilppula, T. Käytännön arvonlisäverotus. HKT-Media 2012 tai uudempi.
Äärilä, L., Nyrhinen, R., Hyttinen, P. Arvonlisäverotus käytännössä. Talentum 2015 tai uudempi. (Varsinainen kurssikirjallisuus)
Sirpoma, P., Tannila, E. Arvonlisäverotus käytännönläheisesti. Helsingin seudun kauppakamari 2014.

Teaching methods

Distance learning includes material in e-learning environment, videos and learning assignments

Exam schedules

Tentti järjestetään digitaalisella oppialustalla ja se on avoinna 1.12. - 10.12. Uusintamahdollisuus digitaalisella oppimisalustalla myöhemmin joulu- ja tammikuussa.

Completion alternatives

Hyväksilukeminen (korvaaminen ja sisällyttäminen)
Muulla tavoin hankitun osaamisen tunnistaminen ja tunnustaminen
Opinnollistaminen
Tarkemmat ohjeet löytyvät tutkintosäännöstä ja opinto-oppaasta.

Student workload

Luennot 15-20 tuntia
Omatoiminen opiskelu ja tentti 55-60 tuntia
Tehtävät ja luentopäiväkirja 55-70 tuntia

Assessment criteria, satisfactory (1)

Adequate 1
You are familiar with value added tax legislation and regulations. You understand the basic concepts of value added taxation. You know how the value added tax system works. You can handle most common value added tax questions arising in bookkeeping according to instructions.

Satisfactory 2
You are familiar with value added tax legislation and regulations and know how to apply these in different value added tax situations. You understand the basic concepts of value added taxation and can distinguish basic and special questions of value added taxation. You know how the value added tax system works. You can handle most common value added tax questions arising in bookkeeping according to instructions and search for tax advice when needed.

Assessment criteria, good (3)

Good 3
You are familiar with value added tax legislation and regulations and know how to apply these in different value added tax situations. You can analyze different value added tax questions. You know how the value added tax system works and can independently search for solutions to tax questions. You can handle value added tax questions arising in bookkeeping and search for tax advice when needed.

Very Good 4
You are familiar with value added tax legislation and regulations and know how to apply these in different value added tax situations. You can analyze different value added tax questions and estimate the tax effects of different solutions. You know how the value added tax system works and can independently search for solutions to tax questions. You can handle complicated value added tax questions arising in bookkeeping and know where to get tax advice. You are able to guide others in value added tax questions.

Assessment criteria, excellent (5)

Excellent 5
You are familiar with value added tax legislation and regulations and know how to apply these in different value added tax situations. You can analyze different value added tax questions and estimate the tax effects of different solutions. You know how the value added tax system works and can independently search for solutions to tax questions. You can handle complicated value added tax questions arising in bookkeeping and know where to get tax advice. You are able to be responsible for the correctness of value added taxation to different stakeholders.

Qualifications

-

Further information

Avoin amk 3

Opintojakson arviointi perustuu tentissä osoitettuun osaamiseen, sekä luentopäiväkirjaan. Opintojakson läpäisemiseksi kaikki viikkotehtävät tulee olla suoritettu.