Hong Kong Taxation

Course aim

To provide students with sufficient knowledge of the principles and practice of taxation in Hong Kong and to be able to inform commencing practice in tax accounting.

Course content

• Hong Kong taxation system in general
• Administration of the Hong Kong taxation system including reporting requirements and taxation function within an organisation
• Taxation of income under property tax
• Taxation of individuals’ income under salaries tax
• Taxation of individuals, partnerships and limited companies under profits tax
• Depreciation allowances 
• Personal assessment
• Basic principles of tax planning, tax avoidance, anti-avoidance provisions, tax evasion, investigation and ethical issues in management decision-making and corporate planning
• Introduction to the charge of stamp duty on instruments

Textbook(s)

Ho P 2011, Hong Kong Taxation and Tax Planning, Pilot Publishing, Hong Kong

Prerequisite(s)

Assumed Knowledge: LAWS 1002 Introduction to Law or COML 1001 Foundations of Business Law, COML 2016 Hong Kong Commercial and Entities Law

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, OFFSHORE, HONG KONG BAPTIST UNIVERSITY
Lecture	2.5 hours x 8 days
Tutorial	10 hours x across 14 weeks

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Assignment, Case study, Written examination

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the university. To determine the cost of this course, go to:
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Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.