{"id":31428,"date":"2021-07-26T12:17:54","date_gmt":"2021-07-26T04:17:54","guid":{"rendered":"https:\/\/www.hkmu.edu.hk\/admissions\/course-info\/act-b415\/"},"modified":"2025-09-25T11:14:10","modified_gmt":"2025-09-25T03:14:10","slug":"act-b415","status":"publish","type":"page","link":"https:\/\/www.hkmu.edu.hk\/tc\/admissions\/course-info\/act-b415\/","title":{"rendered":"Taxation II"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"31428\" class=\"elementor elementor-31428 elementor-31426\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"has_eae_slider wavo-column-gap-default elementor-section elementor-top-section elementor-element elementor-element-3311fe1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3311fe1\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1cb6535&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e2be4a9\" data-id=\"e2be4a9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e53dce8 elementor-widget elementor-widget-shortcode\" data-id=\"e53dce8\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\"><Shortcode_courseInfo_Start><\/Shortcode_courseInfo_Start><!-- URL : https:\/\/service.hkmu.edu.hk\/CourseInfo\/rest\/V1\/dl?subject=JSONWPV2PAGES31428&catalog_nbr=--><table id=\"crseinfo_lk_d\" border=\"0\" cellpadding=\"1\"><tbody><tr align=\"left\" valign=\"middle\"><\/tr><\/tbody><\/table><div class=\"reg_class_code\"><p class=\"span\">JSONWPV2PAGES31428 <\/p><div class=\"reg_more_class_btn\">More information: <i aria-hidden=\"true\" class=\"far fa-clipboard\"><\/i>\u5b78\u79d1\u6307\u5357<\/div><\/div><div class=\"reg_class_name\">Hong Kong Metropolitan University<div class=\"reg_cef_code\"><\/div><\/div><table id=\"reg_class_code_d\" border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"3\"><tbody><tr><td><b><p class=\"span\"><\/p><p class=\"span\"> JSONWPV2PAGES31428 <\/p><p><\/p><\/b><\/td><td align=\"right\"><table border=\"0\" cellspacing=\"0\" cellpadding=\"2\"><tbody><tr><td><p class=\"span\"><\/p><\/td><td><\/td><td> <a href=\"https:\/\/www.hkmu.edu.hk\/tc\/admissions\/course-guide\/jsonwpv2pages31428-\/\" data-wpel-link=\"internal\"><i aria-hidden=\"true\" class=\"far fa-clipboard\"><\/i>\u5b78\u79d1\u6307\u5357<\/a><\/td><\/tr><\/tbody><\/table><\/td><\/tr><\/tbody><\/table><table id=\"reg_class_name_d\" border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"3\"><tbody><tr><td><p class=\"span\"> Hong Kong Metropolitan University<\/p><\/td><td><div align=\"right\"><p class=\"span\"><\/p><\/div><\/td><\/tr><\/tbody><\/table><div class=\"div_table\"><div class=\"div_table_row\"><div class=\"div_table_l\">\u958b\u8ab2\u65e5\u671f<\/div><div class=\"div_table_r\">N\/A<\/div><\/div><div class=\"div_table_row\"><div class=\"div_table_l\">\u5b78\u79d1\u7a0b\u5ea6<\/div><div class=\"div_table_r\">N\/A<\/div><\/div><div class=\"div_table_row\"><div class=\"div_table_l\">\u4fee\u8b80\u671f<\/div><div class=\"div_table_r\">N\/A<\/div><\/div><div class=\"div_table_row\"><div class=\"div_table_l\">\u5b78\u5206<\/div><div class=\"div_table_r\">N\/A<\/div><\/div><div class=\"div_table_row\"><div class=\"div_table_l\">\u6559\u5b78\u8a9e\u8a00<\/div><div class=\"div_table_r\">N\/A<\/div><\/div><div class=\"div_table_row\"><div class=\"div_table_l\">\u5b78\u8cbb($) (\u542b\u5be6\u9a57\u5ba4\u8cbb\u7528)<\/div><div class=\"div_table_r\">N\/A<\/div><\/div><div class=\"div_table_row\"><div class=\"div_table_l\">\u884c\u5c07\u958b\u8ab2\u65e5\u671f<\/div><div class=\"div_table_r\"><\/div><\/div><\/div><div class=\"qas_btn\">\u5b78\u984d\u53ca\u4e0a\u8ab2\u6642\u9593<\/div><div class=\"qas_btn\" align=\"right\"> <a href=\"https:\/\/www.hkmu.edu.hk\/tc\/admissions\/csviewquota\/?&amp;lang=eng&amp;env=S90PRDN&amp;code=&amp;ncode=JSONWPV2PAGES31428 \" target=\"_blank\" rel=\"noopener\" data-wpel-link=\"internal\"><div class=\"quota\"><i aria-hidden=\"true\" class=\"far fa-list-alt\"><\/i>\u5b78\u984d\u53ca\u4e0a\u8ab2\u6642\u9593<\/div> <\/a><\/div><form name=\"cs_result\"><input name=\"FUELAP_TEMPLATENAME\" type=\"hidden\" value=\"CSPreview2010\"> <input name=\"lang\" type=\"hidden\" value=\"eng\"> <input name=\"v_cs\" type=\"hidden\" value=\"JSONWPV2PAGES31428 \"><\/form><table id=\"hay_d\" style=\"padding: 20px 0 0 35px;\"><tbody><tr><td> <\/td><\/tr><\/tbody><\/table><table id=\"crseinfo_d\"><tbody><tr><td><table border=\"1\" cellspacing=\"0\" cellpadding=\"4\"><tbody><tr align=\"center\" valign=\"middle\"><td><div align=\"center\">\u958b\u8ab2\u65e5\u671f<\/div><\/td><td>\u5b78\u79d1\u7a0b\u5ea6<\/td><td>\u4fee\u8b80\u671f<\/td><td>\u5b78\u5206<\/td><td><div align=\"center\">\u6559\u5b78\u8a9e\u8a00<\/div><\/td><td><div align=\"center\">\u5b78\u8cbb($) (\u542b\u5be6\u9a57\u5ba4\u8cbb\u7528)<\/div><\/td><td><div align=\"center\">\u884c\u5c07\u958b\u8ab2\u65e5\u671f<\/div><\/td><\/tr><tr align=\"center\" valign=\"middle\"><td><div align=\"center\">N\/A<\/div><\/td><td>N\/A<\/td><td>N\/A<\/td><td>N\/A<\/td><td><div align=\"center\">N\/A<\/div><\/td><td><div align=\"center\">N\/A<\/div><\/td><td><div align=\"center\"><\/div><\/td><\/tr><\/tbody><\/table><\/td><td valign=\"top\"><div align=\"right\"> <a href=\"https:\/\/www.hkmu.edu.hk\/tc\/admissions\/csviewquota\/?&amp;lang=eng&amp;env=S90PRDN&amp;code=&amp;ncode=JSONWPV2PAGES31428 \" target=\"_blank\" rel=\"noopener\" data-wpel-link=\"internal\"><div class=\"quota\"><i aria-hidden=\"true\" class=\"far fa-list-alt\"><\/i>\u5b78\u984d\u53ca\u4e0a\u8ab2\u6642\u9593<\/div> <\/a><\/div><\/td><\/tr><\/tbody><\/table><table id=\"hay_d\"><tbody><tr><td><\/td><\/tr><\/tbody><\/table><Shortcode_courseInfo_End><\/Shortcode_courseInfo_End><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider wavo-column-gap-default elementor-section elementor-top-section elementor-element elementor-element-4220d9ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4220d9ab\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;_id&quot;:&quot;f98122f&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-338c1cae\" data-id=\"338c1cae\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-405db574 elementor-widget elementor-widget-text-editor\" data-id=\"405db574\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p>\u672c\u9801\u53ea\u63d0\u4f9b\u82f1\u6587\u7248\u672c\u3002 \u8acb\u6309\u4e0a\u65b9<a lang=\"eng\">\u201cEnglish\u201d<\/a>\u9375\u95b1\u89bd\u6240\u9700\u8cc7\u6599\u3002<\/p><p>\u00a0<\/p><p><style>\n<p>@media only screen and (max-width:979px){<br \/>\tbody#adminStyle1 #bodyContainer #Content #pinfo_lk_m{display:block;}<br \/>\tbody#adminStyle1 #bodyContainer #Content 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\u8acb\u6309\u4e0a\u65b9\u201cEnglish\u201d\u9375\u95b1\u89bd\u6240\u9700\u8cc7\u6599\u3002\u00a0<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":29522,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"content_default_1.php","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_expiration-date-status":"","_expiration-date":0,"_expiration-date-type":"","_expiration-date-categories":[],"_expiration-date-options":[]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.3 (Yoast SEO v21.2) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxation II - Hong Kong Metropolitan University<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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