ACCT3023

Course Descriptions

The objective of this course is to provide students with an overview of the general principles and administration of the taxation system in Hong Kong. The course discusses the principles of taxation in general; the territorial source concept of Hong Kong taxation system; the scheduler taxes of the Hong Kong tax system, namely Property Tax, Salaries Tax and Profits Tax; the personal assessment; the provisional taxes; and the basic matters on Stamp Duty.

Prerequisite

ACCT2013 Principles of Accounting II

Workload

Workload not available

Modules

Modules not available