Tax Framework

Course Coordinators:

• Lo Sze Man, BBA (Hons) (CUHK); MSc (UoL, London); MABR (SBS, Zurich); FCPA; FCCA
• Thomas Lau, BBA (HKU); MACC(CUHK); CPA(HKICPA)

Advisory prerequisite(s)
You are advised to have already studied ACT B861F.

Aims
The course aims to provide learners with the knowledge and skills to effectively interpret tax statutes, analyse practical tax problems, and apply the tax statutes and rules. It introduces learners to the current tax statutes, case laws, and major types of direct and indirect taxes in Hong Kong.

Contents
The course covers the following topics:

• Overview of taxation and tax administration
• Hong Kong salaries tax
• Hong Kong profits tax
• Depreciation allowances and property tax
• Personal assessment and stamp duty

Contact hours
Normally 2 to 3 hours per week.

Assessment
The continuous assessment portion of the course accounts for 40% of the total course score, which consists of two assignments and classroom participation, while the final examination accounts for the remaining 60% of the total course score. Students are required to submit assignments via the Online Learning Environment (OLE).

Equipment
Students will need access to a personal computer with an Internet connection.

Set book(s)
Patrick Kin-wai Ho and Kelvin Po-lung Mak, Hong Kong Taxation and Tax Planning, 20th edition, Pilot Publishing Company Ltd.