Advanced Taxation

ACY 8004BEF

Course Guide

Advanced Taxation

ACY 8004BEF

Course Guide

Advanced Taxation

Course Start Date

N/A

Course Level

N/A

Length in Terms

N/A

Credits

N/A

Language

N/A

Fees ($) (including lab fees)

N/A

Future Terms

Quota and Schedule

Course Start Date	Course Level	Length in Terms	Credits	Language	Fees ($) (including lab fees)	Future Terms
N/A	N/A	N/A	N/A	N/A	N/A

Quota and Schedule

Course Coordinator:

Wong Chun-yin, BBA (Hons), MAcc (CUHK); MCG (HKMU); CPA; ACG; HKACG (CS,CGP)

Advisory Prerequisite(s)

You are advised to have already studied ACY 8011BEF Financial Accounting and Taxation.

Aims

The course aims to provide learners with in-depth knowledge of advanced topics on Hong Kong taxation. Topics include taxation of special businesses, taxation of non-residents, anti-tax avoidance provisions, an introduction to China tax and Comprehensive Double Taxation Agreements, and tax planning and management. The course also aims to help learners acquire the skills to effectively interpret tax statutes and rules, and be able to apply them.

Contents

The course covers the following topics:

Basic tax principles and tax administration
Property tax and stamp duty
Profits tax and depreciation allowances
Anti-tax avoidance and other selected topics on profits tax
Profits tax for special businesses
Salaries tax computation and anti-tax avoidance for service companies, salaries tax planning and personal assessment
China taxation and Comprehensive Double Taxation Agreements

Learning support

There will be a total of 33 contact hours across one term, consisting of six three-hour lectures and five three-hour tutorial classes.

Assessment

The continuous assessment portion of the course accounts for 50% of the total course score, consisting of two written assignments (40%) and class participation (10%). The final examination accounts for the remaining 50% of the total course score. Students are required to submit written assignments via the Online Learning Environment (OLE).

Set book(s)

Ho, P., & Mak, K. (2023). Hong Kong taxation and tax planning (21st ed.). Pilot Publishing Company Ltd.