ACY3003 - Hong Kong Taxation

學分: 3
時間: 45小時
先修單元: Nil
This module discusses the basic principles of the Hong Kong taxation system. Major topics

include salaries tax, property tax, profits tax, personal assessment, tax administration,

depreciation allowance and stamp duty. Tax ethics and current issues will also be covered.
Upon completion of this module, students should be able to:

  1. identify the fundamental principles and administration of the Hong Kong taxation system;

  2. compute the property tax liabilities of owners of land/buildings situated in Hong Kong;

  3. apply tax principles to determine the salaries tax liabilities of individuals;

  4. apply tax principles to determine the profits tax liabilities of business of an individual, partnership and corporation;

  5. compute the stamp duty payable on chargeable documents; and

  6. briefly address tax ethical issues including anti-avoidance rules, and current issues such as double taxation agreements.