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#ContentArea,.access{position:absolute;overflow:hidden;top:-500px;} @media screen and (max-width: 980px) {*{border:auto;margin:auto;}table {margin: initial;}blockquote { font-size: 14px !important; border-left: none !important; line-height: initial !important;}} <!----> <!----> <!----><!---->a { font-family: "Arial", "Helvetica", "sans-serif"; }* { font-family: "Arial", "Helvetica", "sans-serif"; }a:link { text-decoration: none; }a:active { }a:visited { text-decoration: none; }a:hover { text-decoration: underline; }.td_justify {text-align: justify;}.date { FONT-WEIGHT: normal; FONT-SIZE: 75%; FONT-STYLE: normal; TEXT-DECORATION: none}.content_title h5 { color:#0e3c6d; font-size:30px; font-weight:bold; margin-bottom:20px; font-family: "Arial", "Helvetica", "sans-serif"; }.content_title{ color:#0d58aa; font-size:30px; font-weight:bold; margin-bottom:20px; display: inline-block; font-family: "Arial", "Helvetica", "sans-serif";}@media only screen and (max-width:980px){ .content_title{ line-height: 32px; }}#headContainer .bottom li p A img.homeimg{ margin: 0; padding: 0; right: auto; position: static;}#headContainer .bottom li.homebtn:hover{ background-repeat:no-repeat; background-position: 50% 95%; background-color:transparent; }#headContainer .bottom li ul div{ float: left; background-image: url('/images/2014_10/tm_sprite.png'); background-repeat: no-repeat; background-position: 0 -90px; min-height:188px; width:266px;}#headContainer .bottom li{ padding-left:18.5px; padding-right:18.5px;}#topBar1{float:left;border:0;margin:0;padding:0}#headContainer>.top #topBar1>li,#headContainer>.top #topBar2>li{float:none;display:inline-block;*display:inline;zoom:1;}#topBar2{float:right;border:0;margin:0;padding:0}#headContainer>.top #topBar2>li#inputForm{margin:0;}#headContainer .middleRight>#social-media{float:right;margin-top:7px;}#headContainer .middleRight>#social-media img{display:inline;}#tailContainer .but{width:100%;margin:0 auto;left:0;}.div-block-15 a{ word-break: initial; color: blue; } .programme-overview a{ word-break: initial; color: blue; } #enewsDtl a{ word-break: initial; color: blue; } .menuTitle{ /* hhyue 20200728*/ padding: 10px; display: block; font-size: 1.3rem; cursor: pointer; font-weight: bold; }$(window).load(function(){ $('#menuItem .open_close').each(function(){ $(this).click(function(){ $(this).next().slideToggle(300); }); })}) $(document).ready(function() { Slider(true,true,false); //initte(); });
function goURL_newwin(arg) { url = document.location.href; loc = url.indexOf(arg.substring(0,4)); //no such parameter; if (loc==-1) { url = url + "&" + arg; } else { //replace parameter; url = url.substring(0,loc-1) + url.substring(loc+8) + "&" + arg; } window.open(url); } function goURL_newwin2(arg) { url = document.location.href; url = url.replace("OUHK/tcSubWeb", "OUHK/tcSingWeb"); loc = url.indexOf(arg.substring(0,4)); //no such parameter; if (loc==-1) { url = url + "&" + arg; } else { //replace parameter; url = url.substring(0,loc-1) + url.substring(loc+8) + "&" + arg; } window.open(url); } function chkmiseandprt() { var sPageURL = window.location.search.substring(1); var sURLVariables = sPageURL.split('&'); var flag1 = false; var flag2 = false; for (var i = 0; i 0){ flag1 = true; break; } else if (sParameterName[1].indexOf("tcSubWeb")>0){ flag2 = true; break; } else { break; } } } var ua = window.navigator.userAgent; var msie = ua.indexOf("MSIE "); if (msie > 0 || !!navigator.userAgent.match(/Trident.*rv:11./)) // If Internet Explorer, return version number window.print(); else if (flag1) goURL_newwin('pri=1'); // other browswer and tcSingPage else if (flag2) { goURL_newwin2('pri=1'); // other browswer and tcSubWeb } else window.print(); return false; }
#headContainer .bottom li ul ol li.itempad { list-style:none; color:#0e3c6d; float:none; text-align:left; margin:0 0 0 0; width:210px; height:15px; padding:5px 10px 0px 23px; margin-left:5px; margin-top:5px; margin-bottom:5px; border:0px solid; background-image:url(/images/2014_10/blue_dot.png); background-repeat:no-repeat; background-position:14px 10px; line-height:15px; } #headContainer .bottom li ul ol li.noimg { list-style:none; color:#0e3c6d; float:none; text-align:left; margin:0 0 0 0; width:210px; height:15px; padding:5px 10px 0px 23px; margin-left:5px; margin-top:5px; margin-bottom:5px; border:0px solid; background-image:none; background-position:14px 10px; line-height:15px; }
$(document).ready(function() { var active1 = false; var active2 = false; var active3 = false; function circleMenu(){ if($("body").hasClass("mask_opened")){ $("body").removeClass("mask_opened"); $("#window_mask").fadeOut(400); }else{ $("body").addClass("mask_opened"); $("#window_mask").fadeIn(400); } if (!active1) $('.menu-item1').css({ 'transform': 'translate(0px,55px)', 'background-color': '#0B2548' }); else $('.menu-item1').css({ 'transform': 'none', 'background-color': 'white' }); if (!active2) $('.menu-item2').css({ 'transform': 'translate(-42.5px,42.5px)', 'background-color': '#0B2548' }); else $('.menu-item2').css({ 'transform': 'none', 'background-color': 'white' }); if (!active3) $('.menu-item3').css({ 'transform': 'translate(-55px,0px)', 'background-color': '#0B2548' }); else $('.menu-item3').css({ 'transform': 'none', 'background-color': 'white' }); active1 = !active1; active2 = !active2; active3 = !active3; } $('.radial-menu').on('mousedown', function() { circleMenu(); }); $("#window_mask").click(function(){ circleMenu(); }); }); function Slider(iPrimary,iPage,iPause) { if($("#Slider").length>0) { $("#Slider").flexslider({ namespace: "flex-", //{NEW} String: Prefix string attached to the class of every element generated by the plugin selector: "ul > li", //{NEW} Selector: Must match a simple pattern. '{container} > {slide}' -- Ignore pattern at your own peril animation: "fade", //String: Select your animation type, "fade" or "slide" easing: "swing", //{NEW} String: Determines the easing method used in jQuery transitions. jQuery easing plugin is supported! direction: "horizontal", //String: Select the sliding direction, "horizontal" or "vertical" reverse: false, //{NEW} Boolean: Reverse the animation direction animationLoop: true, //Boolean: Should the animation loop? If false, directionNav will received "disable" classes at either end smoothHeight: false, //{NEW} Boolean: Allow height of the slider to animate smoothly in horizontal mode startAt: 0, //Integer: The slide that the slider should start on. Array notation (0 = first slide) slideshow: true, //Boolean: Animate slider automatically slideshowSpeed: 10000, //Integer: Set the speed of the slideshow cycling, in milliseconds animationSpeed: 600, //Integer: Set the speed of animations, in milliseconds initDelay: 0, //{NEW} Integer: Set an initialization delay, in milliseconds randomize: false, //Boolean: Randomize slide order fadeFirstSlide: true, //Boolean: Fade in the first slide when animation type is "fade" thumbCaptions: false, //Boolean: Whether or not to put captions on thumbnails when using the "thumbnails" controlNav. // Usability features pauseOnAction: true, //Boolean: Pause the slideshow when interacting with control elements, highly recommended. pauseOnHover: false, //Boolean: Pause the slideshow when hovering over slider, then resume when no longer hovering pauseInvisible: true, //{NEW} Boolean: Pause the slideshow when tab is invisible, resume when visible. Provides better UX, lower CPU usage. useCSS: true, //{NEW} Boolean: Slider will use CSS3 transitions if available touch: true, //{NEW} Boolean: Allow touch swipe navigation of the slider on touch-enabled devices video: false, //{NEW} Boolean: If using video in the slider, will prevent CSS3 3D Transforms to avoid graphical glitches // Primary Controls controlNav: iPage, //Boolean: Create navigation for paging control of each slide? Note: Leave true for manualControls usage directionNav: iPrimary, //Boolean: Create navigation for previous/next navigation? (true/false) prevText: "Previous", //String: Set the text for the "previous" directionNav item nextText: "Next", //String: Set the text for the "next" directionNav item // Secondary Navigation keyboard: true, //Boolean: Allow slider navigating via keyboard left/right keys multipleKeyboard: false, //{NEW} Boolean: Allow keyboard navigation to affect multiple sliders. Default behavior cuts out keyboard navigation with more than one slider present. mousewheel: false, //{UPDATED} Boolean: Requires jquery.mousewheel.js (https://github.com/brandonaaron/jquery-mousewheel) - Allows slider navigating via mousewheel pausePlay: iPause, //Boolean: Create pause/play dynamic element pauseText: "Pause", //String: Set the text for the "pause" pausePlay item playText: "Play", //String: Set the text for the "play" pausePlay item // Special properties controlsContainer: "", //{UPDATED} jQuery Object/Selector: Declare which container the navigation elements should be appended too. Default container is the FlexSlider element. Example use would be $(".flexslider-container"). Property is ignored if given element is not found. manualControls: "", //{UPDATED} jQuery Object/Selector: Declare custom control navigation. Examples would be $(".flex-control-nav li") or "#tabs-nav li img", etc. The number of elements in your controlNav should match the number of slides/tabs. sync: "", //{NEW} Selector: Mirror the actions performed on this slider with another slider. Use with care. asNavFor: "", //{NEW} Selector: Internal property exposed for turning the slider into a thumbnail navigation for another slider // Carousel Options itemWidth: 0, //{NEW} Integer: Box-model width of individual carousel items, including horizontal borders and padding. itemMargin: 0, //{NEW} Integer: Margin between carousel items. minItems: 1, //{NEW} Integer: Minimum number of carousel items that should be visible. Items will resize fluidly when below this. maxItems: 0, //{NEW} Integer: Maxmimum number of carousel items that should be visible. Items will resize fluidly when above this limit. move: 0, //{NEW} Integer: Number of carousel items that should move on animation. If 0, slider will move all visible items. allowOneSlide: true, //{NEW} Boolean: Whether or not to allow a slider comprised of a single slide // Callback API start: function() { }, //Callback: function(slider) - Fires when the slider loads the first slide before: function() { }, //Callback: function(slider) - Fires asynchronously with each slider animation after: function() { }, //Callback: function(slider) - Fires after each slider animation completes end: function() { }, //Callback: function(slider) - Fires when the slider reaches the last slide (asynchronous) added: function() { }, //{NEW} Callback: function(slider) - Fires after a slide is added removed: function() { }, //{NEW} Callback: function(slider) - Fires after a slide is removed init: function() { } //{NEW} Callback: function(slider) - Fires after the slider is initially setup }); } } $(function(){ Slider(true,true,false); }) body#adminStyle1 #headContainerMobile #logo img { padding-top: 8px; margin-left: -10px; width: 230px;}@media only screen and (max-width: 567px) { body#adminStyle1 #headContainerMobile #logo img { padding-top: 12px; margin-left: -10px; width: 200px; }}@media only screen and (max-width: 510px) { body#adminStyle1 #headContainerMobile #logo img { padding-top: 16px; margin-left: -10px; width: 180px; }}@media only screen and (max-width: 479px) { body#adminStyle1 #headContainerMobile #logo img { padding-top: 18px; margin-left: -10px; width: 155px; }}@media only screen and (max-width: 410px) { body#adminStyle1 #headContainerMobile #logo img { padding-top: 20px; margin-left: -10px; width: 135px; }}@media only screen and (max-width: 374px) { body#adminStyle1 #headContainerMobile #logo img { padding-top: 22px; margin-left: -10px; width: 115px; }@media only screen and (max-width: 319px) { body#adminStyle1 #headContainerMobile #logo img { padding-top: 24px; margin-left: -10px; width: 90px; }@media only screen and (max-width: 269px) { body#adminStyle1 #headContainerMobile #logo img { padding-top: 30px; margin-left: 0px; width: 50px; }
body#adminStyle1 #menuSlide #menuItem a{ word-break: initial; z-index: } #menuSlide{ z-index: 99999999 !important; } .bottom_item{ width: 16.667% !important; } @media screen and (max-width: 980px) { .b_icon_ig:before{ content: " "; background-size: 100% 100%; width: 30px; height: 30px; display: inline-block; background-image: url(/image/ig.svg); } } @media print { img {display: none !important;} * {background-image: none !important;} #headContainer {position: relative;} #bodyContainer {margin-top: 0px !important;} .div_table,.reg_class_code,.reg_class_name{display: none !important;} #reg_class_name_d > tbody > tr > td > div > font > img{ display: inline !important; } }

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ACY B804F
Advanced Taxation
ACY B804F
Advanced Taxation
Course Coordinator: Chan Kin Pun, MBA (HKU); MScF (CityU of HK); FCPA (HKICPA)
Advisory prerequisite(s) You are advised to have already studied ACTB864F Tax Framework. 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
  • Properties 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, salary tax planning and personal assessment
  • China taxation and Comprehensive Double Taxation Agreements
Contact hours Normally three hours per week Assessment The assessment for this course comprises one individual assignment, class participation and a final examination. The assignment accounts for 30% of the total course score, class participation accounts for 10% and the final examination 60%. Students are required to submit assignments via the Online Learning Environment (OLE). Set book(s) Lau, A M and Olesnicky, M (2019) Hong Kong Taxation Law & Practice, 2018–19 edn, Hong Kong: The Chinese University Press.
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