ACCT3083

Course Descriptions

Chinese Taxation Law is a foundational elective course for business students. This course covers the regulations regarding Chinese taxation, including obligations of taxpayers; types of taxpayers; tax rates; tax assessment guidelines and procedures; as well as tax payment locations and privileges, which relate to different categories of Chinese taxation. The categories encompass turnover tax, enterprise income tax, individual income tax, house property tax, urban real estate tax, behavioural taxes (stamp duty, VAT, business, consumption, tobacco), resource tax, and urban and township land use tax. In addition, the course imparts to students the knowledge of international taxation and taxation administration law. This course aims to provide the basic knowledge of Chinese taxation law as well as the theories and regulations of taxation, thereby allowing the students to understand the importance of taxation in state finance and its inseparable relationship with the economy.

Prerequisite

ACCT2003 Principles of Accounting I

Workload

Workload not available

Modules

Modules not available